HomeMy WebLinkAboutRESPONSE - BID - 7072 AUDIT SERVICES MPOPROPOSAL
FOR
AUDITING SERVICES
N F R M P 0
NORTH
FRONT RANGE
METROPOLITAN
PLANNING
ORGANIZATION
Anderson & Whitney, P.C.
Certified Public Accountants
5801 West 1 lt" Street, Suite 300
Greeley, Colorado 80634-4813
(970) 3 52-7990
Contact: Alan Holmberg, CPA
October 1, 2009
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Similar Engagements with Other Government Entitie
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The most significant engagements in the last five years that are related to this
proposal are Larimer County, City of Greeley, Town of Eaton, Larimer Emergency
Telephone Authority, and the Colorado Renewable Energy 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.
ilk The firm has performed the 2005-2008 audits of LARIMER COUNTY,
COLORADO and also was auditor for various prior terms. 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. This is a
Single Audit.
The audits require about 1,100 hours annually. Alan Holmberg is
engagement shareholder with Melissa Craven the engagement manager.
Carol Block, Finance Director (498-5931) is our primary contact.
�Ik The CITY OF GREELEY was an audit client of Anderson & Whitney, P.C.
from 2002-2006 and for several previous terms. The City has a Single Audit
including the major program CDOT/Federal Highway Administration
(20.205), similar to the MPO. The City's audit required about 700 hours
annually. Alan Holmberg was engagement shareholder. 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 EATON is another long-term audit client as we have audited
their 1968-2008 financial statements. The Town provides a full -range of
services and the audits included major water and wastewater improvement
projects and federal loans. The audit of the Town's financial statements
entails about 200 hours and is a Single Audit. Alan Holmberg serves as
engagement shareholder, Gary Carsten, Town Administrator (454-3338) is
our principal contact.
�Ik 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 budget and TABOR issues when there is no electorate.
Their audit entails around 100 hours. Alan Holmberg is the engagement
shareholder. Their administrator, Kimberly Culp, is our primary contact
(212-3442).
�Ik COLORADO RENEWABLE ENERGY AUTHORITY (2006-2008) is another
example of a government formed by intergovernmental agreement. A joint
venture between CU, CSU, and the School of Mines, we have also assisted
them with their State budget law responsibilities. The audit requires about 50
hours. Alan Holmberg is the engagement shareholder. Laura Ragin, Director
of Accounting at CU can be contacted at (303) 492-2109.
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S eeifie Audit A rose
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 revenue 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
operations. 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. 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, if necessary.
Review the first draft of the financial statements and footnotes. Conduct
exit conference with audit committee.
December
January
March
March
April
Make final presentation of report and management letter to the MPO
Council. May/June
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 written confirmation as well as
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
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for any grant receipts received which have not been earned.
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' Grant revenue is tested through review of reimbursement requests and written
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 3 3 2
Risk Assessment Procedures -- 6 14
Audit test work 1 15 36
Research and Supervision 1 1
Workpaper Review 2 4 --
' Review Financial Statements and MD&A 2 4 4
Management Letter 1 1
' Total 11 40 60
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.
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.
' 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.
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e. 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.
The other primary source of analytical procedures involves the VanGo program. The
number of riders and routes is analyzed in comparison to fare revenue. VanGo
revenue is also compared to VanGo expense.
'
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.
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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.
' A final phase of control evaluation is the identification of the policies and procedures
management has established to provide reasonable assurance that financial records
t 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.
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I' 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.
Ld"entifleation of Antiei ated Potential Audit Problem
We are not aware of any anticipated audit problems regarding the 2009 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.
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ttachments
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' a HEINFELD, MEECH & CO., P.C.
CERTIFIED PUBLIC ACCOUNTANTS
10120 N. Oracle Road
Tucson, Arizona 85704
(520)742-2611
Gary Heinfeld, CPA, CGFM Scott W. Kies, CPA Fax (520) 742-2718
Nancy A. Meech, CPA, CGFM Kimberly A. Robinson, CPA
Jennifer L. Shields, CPA Kera Badalamenti, CPA www.heinfeldmeech.com
' Corey Arvizu, CPA
To tht, Shareholders
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, 2007. A system of
quality control encompasses the firm's organizational structure, the polices 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 CPAs (AICPA). The firm is responsible for
designing a system of quality control and complying with it to provide the firm reasonable
assurance of conforming with professional standards in all material respects. Our responsibility
is to express an opinion on the design of the system of quality control and the firm's compliance
with its system of quality control based on our review.
Our review was conducted in accordance with standards established by the Peer Review Board
of the AICPA. During our review, we read required representations from the firm, interviewed
firm personnel and obtained an understanding of the nature of the firm's accounting and auditing
practice, and the design of the firm's system of quality control sufficient to assess the risks
implicit in its practice. Based on our assessments, we selected engagements and administrative
files to test for conformity with professional standards and compliance with the firm's system of
quality control. The engagements selected represented a reasonable cross-section of the firm's
accounting and auditing practice with emphasis on higher -risk engagements. The engagements
selected included among others, audits of Employee Benefit Plans and engagements performed
under Government Auditing Standards. Prior to concluding the review, we reassessed the
adequacy of the scope of the peer review procedures and met with firm management to discuss
the results of our review. We believe that the procedures we performed provide a reasonable
basis for our opinion.
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. Our
review was based on selected tests therefore it would not necessarily detect all weaknesses in the
system of quality control or all instances of noncompliance with it. There are inherent
limitations in the effectiveness of any system of quality control and therefore noncompliance
with the system of quality control may occur and not be detected. 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
Y Q Y a D practice of
Anderson & Whitney, P.C. in effect for the year ended March 31, 2007, 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. '
(0.
e
HEINFELD, MEECH & CO., P.C.
Certified Public Accountants
July 27, 2007
1, The name of the firm submitting this cost proposal is as follows:
Anderson & Whitney, P.C.
Certified Public Accountants
5801 West 11t' 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. The all-inclusive price for the 2009 audit is $10,500.
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1
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 11
Manager 40
$ 260
140
$ 200
105
$ 2,200
4,200
In -Charge Auditor 60
85
65
3,900
Subtotal
N/A
N/A
$ 10,300
Out-of-pocket expenses
200
'
Total for 2009
all-inclusive maximum price audit
$ 10,500
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TABLE OF CONTENTS
TRANSMITTAL LETTER.............................................................................................................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
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SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR ADDITIONAL SERVICES
Nature of Service to be Provided
Maximum
All -Inclusive
Total Price
2009 Audit of North Front Range MPO
$ 10,500
2010 Audit of North Front Range MPO
10,900
2011 Audit of North Front Range MPO
11,300
2012 Audit of North Front Range MPO
11,700
2013 Audit of North Front Range MPO
12,100
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SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR ADDITIONAL SERVICES NOT SPECIFIED IN APPENDIX F
Standard
Hourly
Rates
Quoted
Hourly
Rates
Shareholder
$ 260
$ 200
Manager
140
105
Supervisory Staff
85
65
Staff
75
56
Other (specify)
Out of pocket expenses:
Meals and lodging (amount per person per
day) $ 10 (lunch)
Transportation (cents -per -mile) 550
Other (specify) --
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ANdERSON
MWIiITNEY
00000
North Front Range MPO
% James O'Neill II
Director of Purchasing, City of Fort Collins
215 North Mason. 2°d Floor
Fort Collins, Colorado 80522
Dear Mr. O'Neill:
A Professional Corporation of
Certified Public Accountants
October 1, 2009
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. Their 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 continuing our work with their professional staff.
We believe that we can provide unique benefits to the MPO from this relationship:
�+ Our experience includes three clients formed solely by intergovernmental agreement.
Thus, we can help with the budget and accounting issues that arise. For example, we
concur with your federal fiscal year budget also serving as your calendar year budget
(some firms may not).
°y Federal Single Audit requirements are continually growing in the area of internal control
testing. Thus, the audit plan includes expanded procedures to assist the MPO to remain
in compliance with federal requirements. This has increased the cost somewhat.
°y We have the resources and the track record to meet your timing requirements. Also, our
team will include a Certified Fraud Examiner.
Our understanding is that you are requesting an audit of the MPO's basic financial statements
for the year ending December 31, 2009, 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 2009, 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
Inde endenc
' 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.
' The firm's professional relationship with the MPO for the past five years has been limited
to providing auditing services for the annual financial statements as well as miscellaneous
consulting. This relationship does not contstitute a conflict of interest.
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.
'ILieense to praetiee in Colorad
' 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.
' irm ualifleations and Ex eriene
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
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A summary of our personnel is as follows:
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TOTAL
Shareholders
7
Managers
2
In -Charge Accountants
4
Professional Staff
6
Support Staff
5
Total
22
AUDIT
Shareholders
2
Managers
2
In -charge Auditors
4
Staff Auditors
2
Total
10
' The firm's governmental audit staff consists of one shareholder, one manager, two 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 approximately half-time during the primary fieldwork and
report preparation stages of the audit. The engagement shareholder will be utilized on -site for
key parts of the engagement.
Anderson & Whitney, P.C. has undergone ten 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 21 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 Qualifleations and Experieneel
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 is a
member of GFOA and CGFOA. He was also chairman of the CSCPA's
Governmental Issues Committee for 2000-2002. Alan has 25 years of
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government audit experience on engagements listed on page 6, including City of
Greeley, North Front Range MPO, Larimer County, University of Northern
Colorado, and Town of Eaton.
Melissa Craven, 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. Melissa is licensed to practice in the State of Colorado and is a
member of CSCPA and CGFOA. She is also a Certified Fraud Examiner.
Melissa has six years of government audit experience on engagements listed on
page 7, including North Front Range MPO, Larimer County, Town of Berthoud,
and the University of Northern Colorado.
Alanna Moses 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. Her two
years of experience includes work as in -charge auditor for Jefferson County
Juvenile Assessment Center and the Colorado Renewable Energy Authority, both
governments organized by intergovernmental agreement.
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 Holmberg
09/09 AICPA Governmental Conference
09/09 ARRA of 2009
04/09 GAQC Annual Webcast
11/08 CSCPA Governmental Conference
08/08 Single Audit Update
04/08 GAQC Annual Webcast
1 1 /07 CDHS Training for County Auditors
1 1/07 CSCPA Governmental Conference
07/07 Yellow Book Update
Melissa Craven
09/09 ARRA of 2009
07/09 GAQC Annual Webcast
06/09 IDEA Training (Data Extraction)
1 1/08 CDHS Training for County Auditors
06/08 ACFE Auditing for Internal Fraud
1 1/07 AICPA Governmental Update
10/07 AICPA Risk Assessment
03/07 ACFE Exam Preparation
Alanna Moses
09/09 Introduction to GAS and Single Audit
1 1/09 CDHS Training for County Auditors
07/09 GAQC Annual Webcast
06/09 Governmental Issues Update
09/08 Audit Two Staff Training
Anderson & Whitney was a charter member in 2005 of the Government Audit Quality
Center (GAQC), a voluntary division of the AICPA. The Center's primary purpose is to
promote the importance of quality governmental audits and the value of such audits to purchasers
of governmental audit services. The Center also offers resources to enhance the quality of the
firm's governmental audits. For example, we have participated in webcasts regarding the
American Recovery and Reinvestment Act of 2009.
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We keep current with governmental issues and trends through professional memberships.
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.
' 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 auditing team who are not utilized in this proposal. Most
have experience with other Single Audits.
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HOLMBERG9 CP
University of Nebraska (BS)
Major: Mathematics, 1978
University of Nebraska (MA)
Major: Accounting, 1982
ACADEMIC
EXPERIENCE
Twenty four years experience with Anderson & Whitney, P.C.,
governmental and commercial audits, including:
North Front Range MPO (five years shareholder)
University of Northern Colorado (five years shareholder)
Metro State College (five years shareholder)
Town of Eaton and Housing Authority (eight years shareholder)
Larimer County (eight years shareholder)
Larimer Emergency Telephone Authority (seven years shareholder)
Larimer County Retirement Plan (five years shareholder)
Weld County (five years shareholder)
City of Greeley (five years shareholder)
Weld County School District RE-3(J) (eight years shareholder)
Quality Control Peer Review Team Member — 1990-2008
PROFESSIONAL
American Institute of Certified Public Accountants (AICPA)
' Colorado Society of Certified Public Accountants (CSCPA)
CSCPA Government Issues Committee
Colorado Government Finance Officers Association
' Chair, 2001 CSCPA Governmental Conference
Chair, 2008 CSCPA Peer Review Board
CIVIC
' Loaned Executive, Weld County United Way
Leadership Weld County
' President, Eaton Sertoma Club
working on various
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i
ELISSA CRAVENq CP
ACADEMIC
I■
University of Northern Colorado (BS)
' Major: Accounting, 2002
' EXPERIENCE
Six years experience with Anderson & Whitney, P.C., working on various governmental and
' commercial audits, including:
North Front Range MPO (2004-2008)
Larimer County (2005-2008)
' Metropolitan State College of Denver (2004-2008)
Town of Berthoud (2003-2006)
Weld School District RE-3(J) (2003-2009)
' University Schools (2003-2009)
University of Northern Colorado (2003, 2009)
PROFESSIONAL
American Institute of Certified Public Accountants (AICPA)
Colorado Society of Certified Public Accountants (CSCPA)
Colorado Government Finance Officers Association (CGFOA)
Association of Certified Fraud Examiners (ACFE)
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