HomeMy WebLinkAboutRESPONSE - RFP - P953 AUDIT SERVICES MPOPROPOSAL
FOR
AUDITING SERVICES
NORTH FRONT RANGE
METROPOLITAN PLANNING ORGANIZATION
Anderson & Whitney, P.C.
Certified Public Accountants
5801 West I Ph Street, Suite 300
Greeley, Colorado 80634-4813
(970) 226-0525
Contact: Alan Holmberg, CPA
October 1, 2004
Similar Engagements with Other Government Entities
The most significant engagements in the last five years that are related to this
proposal are Weld County, Larimer County, City of Greeley, Town of Berthoud, and
Larimer Emergency Telephone Authority. They are discussed below in order of the
number of total engagement hours.
Timely and practical comments and recommendations have been provided after
each audit regarding budgeting, internal control matters, federal grant regulations, fraud
risks and upcoming accounting changes.
lk The firm performed the 2000-2003 audits of WELD COUNTY, COLORADO
and also audited for various prior terms. The audit included the County
CAFR as well as separate reports for the County Treasurer, Retirement Plan,
and Fair and for a Single Audit.
We also assist the County in earning a GFOA Certificate of Achievement for
each year. The audit requires about 1,200 hours. Alan Holmberg is the
engagement shareholder, Natalie Endsley the manager, and Melissa Craven
the in -charge. Claud Hanes, Treasurer, is our primary contact (356-4000,
X444).
• The firm has performed the 1996-2001 audits of LARIMER COUNTY,
COLORADO and also was auditor for various prior terns. The audit includes
the County CAFR as well as the Retirement Plan. We assisted the County in
earning a GFOA Certificate of Achievement. Consulting included debt
issuance, continuing disclosure, and the new reporting model. Larimer
County early implemented the new reporting model in 2001. This was a
Single Audit.
The audits required about 1,100 hours annually. Alan Holmberg was
engagement shareholder with Natalie Endsley the engagement manager.
Carol Block, Finance Director (498-5931) is our primary contact.
• The CITY OF GREELEY is an audit client of Anderson & Whitney, P.C. since
2002 and for several previous terms. The City's activities include a full range
of fund types, including enterprise operations of water and sewer. The City
has a Single Audit including the major program CDOT/Federal Highway
Administration (20.205), similar to the MPO. We have also consulted with
the City on TABOR issues. The City's audit requires about 700 hours
annually. Alan Holmberg is engagement shareholder, and Natalie Endsley
the engagement manager. Tim Nash, Finance Director (350-9730) is
qualified to speak on the quality of staff and consistency of service over a
long-term association.
Ik The TOWN OF BERTHOUD is another municipal audit client. To date, we
have audited their 1996-2003 financial statements. The Town provides a full -
range of services and the audits included a major water improvement project,
restructuring of their Water and Sewer Funds, conversion to a computerized
utility billing system, and consultation on continuing disclosure. The audit of
the Town's financial statements entails about 200 hours. Alan Holmberg
serves as engagement shareholder, Natalie Endsley as the audit manager, and
Melissa Craven as in -charge. Mary Cowdin, Town Clerk/Treasurer (532-
2643) is our principal contact.
north front range pro 2004 - 8 -
LARIMER EMERGENCY TELEPHONE AUTHORITY (LETA) has been an audit
client since 2000. Similar to the MPO, LETA is an example of an entity
formed by intergovernmental agreement. Thus, we have assisted them in
working through the related budget and TABOR issues. Alan Holmberg is
the engagement shareholder. Their administrator, Debbie Tellez is our
primary contact (472-5348).
S eeifie Audit Approacl
Following is a proposed work plan, including audit methodology and the various sources
of information needed:
ACTIVITY TIMING
Entrance conference; audit planning
Interim fieldwork to primarily review and evaluate the internal control
structure, and perform tests of controls with the intent of being able to rely
on those controls.
Mailing of bank account confirmations and other confirmations.
Final fieldwork to audit each of the funds of the MPO as well as the
general areas of cash and investments, accounts payable, receivables, and
advances. Information needed will include working trial balances and
budget comparisons for each fund as well as copies of selected account
analyses prepared by the MPO's finance staff. Audit work includes
comparison of activity to prior year as well as tracing large transactions to
supporting documentation. Unusual transactions or activity new to the
MPO will be discussed with management and the contract, agreement,
etc., reviewed for proper accounting.
Review of Board minutes for indication of grants, contracts, or agreements
not noted in the audit of fund files. Observation of records and inquiry of
management of any commitments, contingencies, and subsequent events.
Written communication with your Attorney for information on litigation,
claims, and unasserted claims.
Review the first draft of the financial statements and footnotes. Conduct
exit conference.
Early December
January
March
March
Early April
Make final presentation of report and management letter to the MPO
Council. April/May
north front range pro 2004 - 9 -
Following is additional requested information on the details of our audit approach:
a. Our approach to understanding your major segments is to first obtain an
understanding of the accounting system and internal controls. This may include
review of MPO procedures or accounting manuals, interviews with key personnel,
and walk-throughs of key transactions cycles.
Audit test work over cash typically includes confirmation of balances and tests of
bank reconciliations. Receivables are tested through review of subsequent receipts
and grant billings. Fixed asset depreciation schedules are reviewed, and additions
tested.
Accounts payable are audited through tests of subsequent disbursements and review
of payroll, payroll tax and accrued vacation accruals. Deferred revenue is considered
for any grant receipts received which have not been earned. Advances from members
will be reviewed.
Grant revenue is tested through review of reimbursement requests and possibly
confirmation. Program revenues are compared to prior periods.
Expenditures are tested through disbursement testing and analytical review.
b. A detailed time budget by staff level and proposed segment is as follows:
Shareholder
Manager
In -Charge
Planning
1
6
4
Client Conferences
2
3
--
Internal Control Review
--
--
4
Audit test work
1
15
20
Research and Supervision
1
1
--
Workpaper Review
2
2
--
Review Financial Statements and MDA
2
2
4
Management Letter
1
1
--
Total
10
30
32
c. Audit sampling is anticipated to be used in the audit, particularly in transaction
testing over payroll and purchasing/disbursements. We do not rely on sampling
exclusively, as we consider it important to test large or unusual transactions or
balances on a 100% basis, not a sample basis. Our firm's approach to sampling is
usually that of "judgmental" sampling as opposed to "statistical" sampling.
One area that absolutely requires additional audit samples is the Single Audit
procedures over federal programs. Adequate samples must be selected in the major
program for the auditor to report on internal controls and give an opinion on
compliance with laws and regulations. We use sample sizes of 25-30 expenditures
per major program, as long as controls are reasonable and there have not been
significant exceptions in previous years. We would propose to select these
transactions systematically from the population of all expenditures, subject to full or
partial federal reimbursement. Special care would be taken to ensure that a wide
range of transactions was selected including payroll, benefits, capital outlay,
payments to vendors, and payments to program participants, if any.
north front range pro 2004 - 10 -
d. Our firm has made a commitment to be up-to-date with the use of "paperless" audit
software in the engagements. We facilitate this with notebook computers with several
software applications on -site during the audit. We use these in conjunction with the
client's system to the fullest extent possible to save our time and your time.
e.
For example, some clients prefer to give us account analyses on disk or by e-mail,
and we can efficiently add our audit procedures.
Our overall goal in "paperless" audit software is to work with clients to take
advantage of the technology available from their systems and ours to produce a more
efficient process.
f. Analytical procedures are first used in the planning of an engagement whereby
unaudited financial information is reviewed to identify significant changes for further
review. The most extensive analytical procedure planned for the audit is the
comparison of current year account balances to the prior year account balances. Any
significant variation among these factors is reviewed with MPO staff, and further
evidence is examined to document the propriety of the change.
We believe in going beyond these basic procedures to analyze trends and
relationships between years more significantly. This is a very cost-effective use of
audit resources and often results in trends and analyses that are also useful to the
client. Potential applications of analytical review include:
•b Percent return on investments.
❖ Payroll costs per employee
•S Operating costs per various units of production.
❖ Program revenues per units of service.
f. The review and testing of internal controls is of added importance in the MPO audit.
Internal control review is also very important because of the MPO's growing
activities and potential growth.
The first consideration is of the MPO's internal control environment. This includes
analysis of such factors as management's philosophy and operating style,
organizational structure, methods of assigning authority, and personnel policies and
practices. The control environment reflects the overall attitude, awareness, and
actions of the MPO Council and management concerning the importance of internal
controls.
The second phase of the internal control structure is the accounting system. This
includes analysis of how transactions are initiated, processed and ultimately recorded
in the general ledger. All significant cycles of transactions are reviewed through
interviews with employees, inspection of documents used, and walk-throughs of
transactions through the entire system. The results of this review is documented
through checklists, flowcharts, and narratives.
north front range pro 2004 - 11 -
A final phase of control evaluation is the identification of the policies and procedures
management has established to provide reasonable assurance that financial records
are accurate and assets are safeguarded. The existence and effectiveness of controls
is a very important factor in designing audit tests to uncover material financial
misstatements.
g. There are many contracts, laws and regulations for which the MPO's auditor is
responsible for testing compliance with. Most of these are financial in nature. The
auditor does not have detection responsibility for general laws and regulations, such
as civil rights statutes or environmental regulations.
Our approach to this testing is to review the primary contracts, laws, and regulations
applicable to the MPO, and determine which could directly affect the financial
statements if noncompliance occurred. We then test these provisions in proportion to
the likelihood and impact of noncompliance. The major potential source for laws
affecting intergovernmental entities is the Colorado Revised Statutes. Remaining
sources of laws and regulations include the MPO's policies, (e.g. purchasing and
investment regulations), the provisions of federal grants, and others, such as arbitrage
and continuing disclosure.
h. This section will discuss the approach to be taken in drawing audit samples for tests
of compliance. Control/compliance tests will be primarily performed in the areas of
purchasing, disbursements and payroll. Purchasing transactions will be selected from
the range of check numbers issued during the year. Those checks selected will be
tested in detail for purchase approval, receipt of goods, approval of invoice,
purchasing policies, and compliance with contracts, if applicable.
Payroll transactions will be selected from the range of payroll checks or direct deposit
advices issued during the year. These will be tested for accuracy, pay rates, contract
or timesheet, approval, payroll deductions, and legal requirements (W-4, I-9, etc.).
Some types of laws, regulations, and contracts can be tested without selecting
additional audit samples. For example, the purchasing policies of the MPO will be
tested in conjunction with the test of controls over expenditures. Compliance with
grants and contracts can best be determined in the audit by reviewing these
documents to determine if any provisions would apply to transactions of the period.
Identification of Anticipated Potential Audit Problem
We are not aware of any anticipated audit problems regarding the 2004 audit of the MPO. Of
course, there are always unexpected circumstances, different kinds of transactions, and changes
in accounting standards that come up during the performance of an audit.
Our method of dealing with these factors is to identify them as soon as possible and to
immediately communicate with MPO officials to determine what efforts will be necessary to
work through the situation. Typically, extra efforts are required of both the audit firm and the
MPO staff.
The professional attitude of the MPO staff, as well as our considerable audit experience,
has given us an excellent track record in resolving unanticipated difficulties.
north front range pro 2004 - 12 -
north front range pro 2004
CPAMERICA®
,
I N T E R N A T I O N A L
A leading network of independent CPA firms
July 14, 2004
To the Stockholders
Anderson & Whitney, P.C.
We have reviewed the system of quality control for the accounting and auditing practice of
Anderson & Whitney, P.C. (the firm) in effect for the year ended March 31, 2004. A system
of quality control encompasses the firm's organizational structure and the policies
adopted and procedures established to provide it with reasonable assurance of
conforming with professional standards. The elements of quality control are described in
the Statements on Quality Control Standards issued by the American Institute of Certified
Public Accountants (AICPA). The design of the system and compliance with it are the
responsibility of the firm. Our responsibility is to express an opinion on the design of the
system, and the firm's compliance with the system based on our review.
Our review was conducted in accordance with standards established by the Peer Review
Board of the AICPA. In performing our review, we obtained an understanding of the system
of quality control for the firm's accounting and auditing practice. In addition, we tested
compliance with the firm's quality control policies and procedures to the extent we
considered appropriate. These tests covered the application of the firm's policies and
procedures on selected engagements. Because our review was based on selective tests, it
would not necessarily disclose all weaknesses in the system of quality control or all
instances of lack of compliance with it.
Because there are inherent limitations in the effectiveness of any system of quality control,
departures from the system may occur and not be detected. Also, projection of any
evaluation of a system of quality control to future periods is subject to the risk that the
system of quality control may become inadequate because of changes in conditions, or
because the degree of compliance with the policies or procedures may deteriorate.
In our opinion, the system of quality control for the accounting and auditing practice of
Anderson & Whitney, P.C. in effect for the year ended March 31, 2004, has been designed
to meet the requirements of the quality control standards for an accounting and auditing
practice established by the AICPA, and was complied with during the year then ended to
provide the firm with reasonable assurance of conforming with professional standards.
V
William V. Sage
Team Captain
i 1 eorz00ar i
11801 Research Dr. Ph: (386) 418-4001 Fax: (386) 418-4002 A Horvath
Alachua, FL 32615 E-mail: cpamerica@cpamerica.org www.cpamerica.org Strategic Alliance
1, The name of the firm submitting this cost proposal is as follows:
Anderson & Whitney, P.C.
Certified Public Accountants
5801 West I Vh Street, Suite 300
Greeley, Colorado 80634-3813
Contact: Alan Holmberg, CPA
2. The person signing the transmittal letter of this proposal is entitled to represent the firm,
empowered to submit this bid, and authorized to sign a contract with the North Front Range
Transportation and Air Quality Planning Council.
3. Any additional work agreed to between the MPO and the firm will be performed at the same
rates as quoted. We do not charge for miscellaneous phone calls or information requests
during the year.
-15-
NORTH FRONT RANGE MPO
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Standard
Quoted
Hourly
Hourly
Hours
Rates
Rates
Total
Shareholder
10
$ 175
$ 130
$ 1,300
Manager
30
115
80
2,400
In -Charge Auditor
32
75
55
1,760
Subtotal
N/A
N/A
$ 5,460
Out-of-pocket expenses
140
Total all-inclusive maximum price for 2004 audit
$ 5,600
Well
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR ADDITIONAL SERVICES
Maximum
All -Inclusive
Nature of Service to be Provided Total Price
2004 Audit of North Front Range MPO
2005 Audit of North Front Range MPO
2006 Audit of North Front Range MPO
2007 Audit of North Front Range MPO
2008 Audit of North Front Range MPO
$ 5,600
5,800
6,100
6,400
6,700
-17-
TABLE OF CONTENTS
TRANSMITTALLETTER.............................................................................................................1
TECHNICAL PROPOSAL
Independence...............................................................................................................................2
License to Practice in Colorado...................................................................................................2
Firm Qualifications and Experience............................................................................................2
Shareholder, Supervisory, and Staff Qualifications and Experience..........................................3
Similar Engagements With Other Governmental Agencies........................................................8
SpecificAudit Approach.............................................................................................................9
Identification of Anticipated Potential Audit Problems............................................................12
Attachments...............................................................................................................................13
Peer Review Report
DOLLARCOST BID....................................................................................................................15
St min pro 2004
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR ADDITIONAL SERVICES NOT SPECIFIED IN APPENDIX F
Standard
Hourly
Rates
Quoted
Hourly
Rates
Shareholders
$ 175
$ 130
Manager
115
80
Supervisory Staff
75
55
Staff
60
50
Other (specify)
Out of pocket expenses:
Meals and lodging (amount per person per
day) $ 8 (lunch)
Transportation (cents -per -mile) 37.50
Other (specify) --
-18-
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ANdERSON
MWhIITNEy
MONON
North Front Range MPO
% James O'Neill II
215 North Mason, 2"d Floor
Fort Collins, Colorado 80522
• Dear Mr. O'Neill:
A Professional Corporation of
Certified Public Accountants
October 1, 2004
We appreciate the opportunity to submit this proposal for auditing services to the North Front
Range MPO and are enthusiastic about providing services to the MPO. Your commitment to quality
in financial reporting is well-known by our firm. We have made that same commitment to quality in
our practice and look forward to coordinating our work with your professional staff.
We believe that we can provide unique benefits to the MPO from this proposed relationship.
We have recent experience with several of the key members of the MPO. Thus, we are
very knowledgeable of local issues, challenges, and CDOT/DOT grants. From our on -
site fieldwork, new ideas and insights will result.
The service provided will be up-to-date on current and emerging issues. From our
current experience with counties, municipalities and special districts facing growth,
trends, technologies, and planning opportunities will be stressed. Our expertise includes
entities formed by intergovernmental agreement such as Larimer Emergency Telephone
Authority, and entities with nonprofit component units.
^y We will go beyond the routine to give an extra dimension in thinking, effort, and service
— personal attention, timely response, and quality communications. Our close proximity
will help in delivering timely service and convenient interaction during the year.
Our understanding is that you are requesting an audit of the MPO's basic financial statements
for the year ending December 31, 2004, including an "in -relation -to" report on the supporting
schedules. The audit is to be conducted in accordance with auditing standards generally accepted in
the United States,
This proposal is a firm and irrevocable offer for ninety days for 2004, with the option of four
subsequent years. We also commit to perform the work within the time frame contained in the
request for proposal.
We believe this proposal demonstrates the commitment we make to you, as we make to each
of our clients, that you can rely on us to meet your professional accounting and auditing
requirements. We welcome the opportunity to discuss our proposal further with you.
Respectfully submitted,
Alan Holmberg, CPA
5801 West 11th Street • Suite 300 (970) 352-7990
Greeley, Colorado 80634-4813 FAX (970) 352-1855
01 [Independence
Anderson & Whitney, P.C. is independent of the North Front Range MPO and any
component units as that term is described by auditing standards generally accepted in the United
States.
We agree to give the MPO written notice of any professional relationships entered into
with the MPO or its component units over the period of this proposed agreement. We have not
had any professional relationships with North Front Range MPO.
License to practiee in Colored
Anderson & Whitney, P.C. and the proposed engagement shareholder, manager, and key
personnel are properly licensed to practice as Certified Public Accountants in the State of
Colorado.
Firm Qualifleations and Experience
Anderson & Whitney, P.C. located in Greeley is one of the largest local CPA firms in
Colorado. Founded in 1968, the firm has experienced steady growth and has attracted talented
professional individuals who have developed a solid track record of service to our clients.
In addition to a considerable accounting and auditing practice, we are able to provide
numerous other services to our clients through three other specialization groups: taxation,
computer consulting, and financial services. The resources from each of these groups are
available to assist the MPO whether with questions on various issues or more involved technical
projects.
We have a deep desire to be more than an auditor to our governmental clients. Thus, we
have considerable experience and expertise in consulting services, including assistance with:
Federal Program Requirements
Debt and Continuing Disclosure Requirements
Computer System Conversion and Networking
+ Budget Preparation
Payroll Taxes, W-2's and 1099's
-+ Employee Benefits
+ Pension Issues
Legal Requirements for Investments
» TABOR
north front range pro 2004 - 2 -
A summary of our personnel is as follows:
TOTAL
Shareholders
6
Managers
2
hi -Charge Accountants
4
Professional Staff
g
Support Staff
4
Total
24
GOVERNMENT AUDIT
Shareholders 2
Managers 2
In -charge Auditors 4
Staff Auditors 2
Total 10
The firm's governmental audit staff consists of two shareholders, two managers, four in -
charge auditors and two staff auditors. All of these individuals are CPAs or CPA candidates and
have experience in auditing large, multi -faceted governments. They are assigned full-time to
audit and accounting engagements.
We anticipate utilizing an in -charge auditor full-time on the engagement. The
engagement manager will be assigned nearly full-time during the primary fieldwork and report
preparation states of the audit. The engagement shareholder will be utilized on -site for key parts
of the engagement.
Anderson & Whitney, P.C. has undergone nine triennial peer reviews of our auditing
practice. These reviews test our level of professional competence and quality control, and helps
insure that we are meeting all professional standards. We are proud to have received unmodified
reports in each of our reviews (page 14; there was no letter of comment).
As a peer review is required to cover the firm's major types of clients and include a
Single Audit engagement, our peer reviews have included several specific government
engagements.
All Single Audit engagement reports are reviews by grantor agency officials, normally
the Office of Inspector General. Anderson & Whitney has performed 31 Single Audit
engagements in the past three years. No reports or opinions have been returned for modification,
nor have any changes been recommended or suggested for subsequent audits.
Anderson & Whitney, P.C. has never been named on any type of professional or
regulatory disciplinary action.
[Shareholder, Supervisory, and Staff Qualifications and Ex riene
The primary personnel assigned to your engagement have been selected based on their
technical skills, management capabilities, and previous experience in the governmental area.
Alan Holmberg, CPA, will serve as the engagement shareholder and will be
responsible for overall planning, performance, and review of the audit. He will
provide technical assistance in auditing, accounting, and financial reporting. As
such, he will perform an on -site review of the financial statements and key
working papers. Alan is licensed to practice in the State of Colorado and serves
on GFOA's Special Review Committee to review CAFR's from around the
north front range pro 2004 - 3 -
country. He was also chairman of the CSCPA's Governmental Issues Committee
for 2000-2002. Alan has 20 years of government audit experience on
engagements listed on page 6, including City of Greeley, Weld County, Larimer
County, University of Northern Colorado, Aims Community College, Town of
Berthoud, and Town of Eaton.
Natalie Endsley, CPA, will serve as the audit manager and will oversee the day-
to-day performance of the audit. This includes planning, supervision, audit work
in certain areas, contractual compliance, review of working papers, review of the
financial statements, and preparation of reports and letters. She will coordinate
these areas with MPO staff and consult with staff on accounting and financial
reporting matters. Natalie is licensed to practice in the State of Colorado and is a
member of AICPA, CSCPA, and CGFOA. She is also a certified fraud examiner.
Natalie has ten years of government audit experience on engagements listed on
page 7, including City of Greeley, Weld County, Larimer County, University of
Northern Colorado, and the Town of Berthoud.
Melissa Craven, CPA, will be assigned as in -charge auditor. She will assist in
the planning and performance of the audit and will be primarily in charge of
internal control review and testing and will perform much of the audit work. She
is licensed to practice in the State of Colorado and is a member of CGFOA. Her
two years of experience includes work as in -charge auditor for Weld County and
the Town of Berthoud.
Continuing professional development has always been emphasized at Anderson &
Whitney. Many of our staff receive well over the forty hours per year benchmark. The
engagement shareholder, manager, and in -charge have met or exceeded the standard of 24 hours
of government -specific CPE.
Alan Hohnbere
Natalie Endsley
Colorado Governmental Conference
(10/04)
CGFOA Advanced Financial Reporting
(6/03)
AICPA Practitioners Symposium
(9/04)
GFOA National Conference
(6/02)
Colorado Governmental Conference
(10/03)
GFOA Advanced Financial Reporting
(7/01)
Local Government Budget Seminar
(7/03)
AICPA Governmental Update
(5/01)
AICPA National Governmental Conference
(9/02)
Social Services Audit Seminar
(1/01)
AICPA Practitioners Symposium
(6/02)
GASB 34 Implementation
(11/00)
Social Services Audit Seminar
(1/02)
GASB 34 Implementation
(6/00)
Colorado Governmental Conference
(10/01)
Local Government Finance Workshop
(5/99)
' AICPA National Governmental Conference
(9/01)
AICPA Governmental Conference
(12/98)
Local Government Finance Workshop
(7/01)
Social Services Business Officers Conference
(5101)
Melissa Craven
GFOA National Conference
(6/00)
GASB 34
(9/04)
GASB 34 Implementation
(5100)
Performing Single Audits
(9/04)
AICPA Governmental Conference
(9/99)
In -Charge Auditor Training
(8/04)
Governmental Update
(9/99)
Government Entites and Fraud
(7/03)
Bond Arbitrage Compliance
(5/99)
Engagement Automation
(5/03)
We keep current with governmental issues and trends through professional memberships.
Alan Holmberg chaired the CSCPA Government Issues Committee in 2000-2002, which
meets
monthly to analyze and make recommendations
on accounting, auditing, and regulatory matters
affecting Colorado's governmental units. Alan
also chaired the 2001 Colorado Governmental
' Conference.
north front range pro 2004 - 4 -
The firm also holds associate membership in the Government Finance Officers
Association and Colorado Government Finance Officers Association. We participate in their
training sessions and conferences, and on the Special Review Committee to review CAFR's
submitted by participating governments.
GASB 34 is a specific area where we have taken the initiative to keep up with
implementation and interpretation issues. Alan Holmberg speaks on implementation matters at
workshops sponsored by the Colorado Division of Local Governments (7/03, Fort Morgan),
Colorado Department of Human Services (1/02, Westminster), Colorado Counties, Inc. (12/01,
Colorado Springs), and the Social Services Business Officers Conference (5101, Breckenridge).
Part of our service tradition to audit clients is due to continuity of personnel. As our
personnel turnover is relatively limited, we anticipate that many of the same individuals will
return to serve the MPO in subsequent years. Due to our substantial audit practice, which
includes several multi -year engagements with small and large governments, our commitment to
governmental auditing will not be discontinued over the anticipated length of this proposal.
There are six other members of our governmental auditing team who are not utilized in this
proposal. Most have experience with other municipalities and larger governments.
north front range pro 2004 - 5 -
tALAN HOLMBERG, CPA
University of Nebraska (BS)
Major: Mathematics, 1978
University of Nebraska (MA)
Major: Accounting, 1982
ACADEMIC
EXPERIENCE
Nineteen years experience with Anderson & Whitney, P.C., working on various governmental
and commercial audits, including:
City of Greeley (four years manager, two years shareholder)
Larimer County (one year manager, five years shareholder)
Larimer Emergency Telephone Authority (four years shareholder)
Weld County (five years manager, five years shareholder)
Weld County Retirement Plan (five years manager, five years shareholder)
University of Northern Colorado (four years manager, five years shareholder)
Weld County School District RE-3(J) (six years manager, five years shareholder)
Town of Eaton and Housing Authority (four years manager, five years shareholder)
Town of Berthoud (one year manager, five years shareholder)
Aims Community College (four years manager, four years shareholder)
Platte Valley Fire Protection District (six years manager, four years shareholder)
Quality Control Peer Review Team Member — 1990-2004
PROFESSIONAL
American Institute of Certified Public Accountants (AICPA)
Colorado Society of Certified Public Accountants (CSCPA)
Chair, CSCPA Government Issues Committee
Colorado Government Finance Officers Association (CGFOA)
Chair, 2001 CSCPA Governmental Conference
AICPA Exam Preparation Subcommittee/Government and Nonprofit
CIVIC
Loaned Executive, Weld County United Way
Leadership Weld County
President, Eaton Sertoma Club
north front range pro 2004 - ( -
ATALIE ENDSLEY9 CPAJ
University of Northern Colorado (BS)
Major: Accounting, 1991
ACADEMIC
EXPERIENCE
Seven years of experience with Anderson & Whitney, P.C. working on various governmental
and commercial audits, including:
City of Greeley (two years manager)
Weld County (three years manager)
Weld County Retirement Plan (three years manager)
Larimer County (three years manager)
Larimer County Retirement Plan (two years manager)
University of Northern Colorado (three years manager)
Town of Berthoud (three years manager)
Greeley Urban Renewal Authority (five years in -charge)
Weld County School District RE-3(J) (three years manager)
Three years of experience with Bimey and Company, CPA's working on various governmental
and commercial audits
PROFESSIONAL
American Institute of Certified Public Accountants
Colorado Society of Certified Public Accountants
Colorado Government Finance Officers Association
Association of Certified Fraud Examiners
CHIC
Loaned Executive, Weld County United Way
north front range pro 2004 - i -