Proposal to Provide Financial Auditing Services: ARMSTRONG COMMUNITY DEVELOPMENT DISTRICT Proposal Due: June 5, 2025 12:00PM Submitted to: Armstrong Community Development District c/o District Manager 475 West Town Place, Suite 114 St. Augustine, Florida 32092 Submitted by: Antonio J. Grau, Partner Grau & Associates 1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau@graucpa.com www.graucpa.com Table of Contents Page EXECUTIVE SUMMARY / TRANSMITTAL LETTER . 1 FIRM QUALIFICATIONS.3 FIRM & STAFF EXPERIENCE . 6 REFERENCES………………. . 11 SPECIFIC AUDIT APPROACH. 13 COST OF SERVICES . 17 SUPPLEMENTAL INFORMATION . 19 June 5, 2025 Armstrong Community Development District c/o District Manager 475 West Town Place, Suite 114 St. Augustine, Florida 32092 Re: Request for Proposal for Professional Auditing Services for the fiscal year with an option for four (4) additional annual renewals. ended September 30, 2025, agpGDuorrisoavdtvueirtir i.&dc nWit mnA’segse ( sanstoerhtc,er eiwv a ai“tencDe e aseissr n( tetGero ierr cCgsatpeou”)tem)i ccRwmi aaeeulnqllcynudo ie etrmsyqot ueb Dfsiuoep tsrvpht e ePetld eoroo aptpmpompo p oeosrrnafot tluk v D(nniRdoiistFewyt Pry lti)eooc,d ut arsg ena.e sAndap sbeow olfnefened pecl tor tooioovf ftk eeFh slafeoson Airrodiwrdn meaaaf’rslfssidt c fr aieotenwonnd g twf aiaCrorumoerdmk saii tm nt.ro ge u cpnworigiitmtynh iDa zyreeoidvluye l lfeoooanpcd umyesore o unonrtf Government audits are at the core of our practice: 95% of our work is performing audits for local gionopcverreearatnsioem neesf.nf itcsie anncdy, otfo tphraotv 9id8e% im amree fdoiart sep aencdia cl odnitsitnruicetds . sWaviitnhg osu, ra nsdig ntoif imcainnti mexizpee rdieisntcuer,b wanec aerse t aob yleo utor Why Grau & Associates: Knowledgeable Audit Team fteGyiexoerapaulmdue. . r iOiisesu n prrcre esoft iuaandnfifn d tpgh te aatrthkf oeethi rarem hapsua egndrodsitvos ena-orpnnnpem lra owepanpectr haao lsa fseocinhrgg nntao etg oxeo tmuy yroe euanarstr ssa’i sugy endaaumitrd -eairntro.et usO s,n uowdrm.h eWeinc ohhgf ea antglhle nemeo nmets nowutsr otep rssak eraiant nssgmoe onrosneo dhyt haoaevuurerd piadtruoeodrccsaiet di,s neys s otf huooerrf Servicing your Individual Needs aaTOlshus rosro w wucilgfoithenlyno’t tu ashtn atdehv neeej aotposyri o wlycpo eearsrsrss y poo oafn bsoasouliiurbz etla edur.e dItsnirte a,a ryivdnoidicunie tgw i oydilnoel ,ufs idirngu adneu et dhtdoia t toGt owrr sae suf wra’ostei msvlcfe yoyr meyta helroe wtwioro tyruukenrainnirqgo. u vwee irt nhre ayetoedu sf otoar nroedus ror lievnqedu auinrsetyrm iys,es ynuotesus. Developing Relationships yuWopeud ras totirrnigvgae, nc otizolal atfbiooosntre.a Wrt inmeg au, rateun aadll lasyos s baiesvtnaiinelfagib cyiloaeul a risne a lia mstoipoulnnesmdhienipngst b inwogai trnhde waonu ldre gacislsisleainsttito swn. i,Wt rhue tl eessct haanyn idci nasl t atqonuudecashrti doysne tsah.r a -tr oauffnecdt, Maintaining an Impeccable Reputation fAWindead nihtciaoiavnlelay l lnsyte,a vwbelere h abanevdee n hn aevivneev rno eblvveeeedrn b cienhe anra ginneyvd o lwlivtiietghda, t ioinor na cn,o ynp bvroaicnctekeedrdu oipnft,g ca y p opurr borlcieecc eeednivitneigtdys . carnimy ed oisf caipnlyi nsaorryt. Wacet iaorne. Complying With Standards Our audit will follow the Auditing Standards of the AICPA, Generally Accepted G trShetapen oSdrttaasrt dien s o,a ifcs cFsoulorerddiad bnayc, etah wnedi Ct hao nmyyop uotrrt ohrleelqre rua iGpreepnmlieceranabtll soe. f ftehdee Uranli, tsetda tSet aatnesd, aloncda tl hree gRuullaetsi oonf st.h oWev Aeeur nwdmiitlole rnd tGe leAinvueedrri atoiln uogrf iffauTnronnhatrddieu st erda hpern,e ssrot ttoisreacpa ndioompd tisahnieante letig rhtis,wse ean ma igpos rsfer ice.or oeiWmjlnemlec efaeglt in anacadltltss s a ooi pdrcr rrtc uciieenorovricnnnoti,inpgc fayae atn bclhosdtle iue ao w reron neafp fe gsnreia otrapgh pmrfeeooemerrps d awae9 lrni0 ineitt shd d. t O hai ainyunen s r aypg. l FrWpol oerordpeeed evosc fripseaoaaeriullttc .hisI tfG. sD.yf riO f.rta amnhnuiuilr ssyh,m opawtbhsrri oeectnhrpo op oori esepus rxa2ots ilr0oso ait-nusit2 n(tim0ossgi6)na d,o7s decr 3eo o cp2 fmwofo2enpti.r tetaihrnnnootgyuli ,a a tolc pproc rrolploenuavpfsriloitoiocisueantsssl, teW(eodxx eccpca ieatwprellliod ieovu narslcbd keeo imb.@u etag ihtrlh aaeeupi tcpphpyreao rt.sco poo afem nco)tsu woarf teP sr5ae 6rartnv1niy.e9n rq9gs u4y, e.oA9su2nt i9taoo9nnn.ds iWo oe sJre.t taGtobhr laapiunsrho,k iCv nyiPgdoA eua ( alftonognryr ga ca-uotd@endrsgimtirdioa erunercailnapl tgaiin .ocofnoousmrrhm )ifp iaor.t mriP oDl’nsea a. qvWsiuedea d l Ciaofar inpceaol igttvie oshnkneuiss,i inCtaaePntlAdye Very truly yours, Grau & Associates Tony, Jr _____________________________ Antonio J. Grau Firm Qualifications Grau’s Focus and Experience Our Team 3 Partners 11 Professional Staff 10/16 Employees are CPAS Year founded 2 Administrative Professionals Services Provided Properly registered and licensed professional corporation by the state of FLORIDA We are proud Members of the American Institute of Certified Public Accountants & the Florida Institute of Certified Public Accountants See next page for report and certificate . External quality review program: consistently receives a pass . Internal: ongoing monitoring to maintain quality AICPA | FICPA | GFOA | FASD | FGFOA 9 Professional Groups Close-up of a letter of approval Description automatically generated with low confidence Firm & Staff Experience Profile Briefs: PFM 12 GMS 78 MERITUS 23 RIZZETTA 47 SDS 60 INFRAMARK 38 WRATHELL 30 OTHER 19 GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY Antonio J GRAU, CPA (Partner) Years Performing Audits: 35+ CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours Professional Memberships: AICPA, FICPA, FGFOA, GFOA David Caplivski, CPA (Partner) Years Performing Audits: 13+ CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours Professional Memberships: AICPA, FICPA, FGFOA, FASD “Here at Grau & Associates, ccaepwuh xrmeiprao raneorerrgrineiteiein t ceen gtosfce f.nte ceeNs hcfctootnhaitrovnn oelotoonl ulaygolrn yiig cn dcdyaln iloeae olfevnafvsiantac siiditlt,eia snbpnbcugrtslao e ttapo a viuauetyin d driain dsiealt sg o.uua o nud Wt maieipltli io lozttpohroefrwe d ootd hs pucba eoeruty essste osi o vwtt.up”ioev ir rtep yhc e l tirehfnoert sm, - Tony Grau h“dQeeauliravtl eiaotrsyf sa eai vsquteudirnaiytgls id t tayehn ceadimus die oowxintrc,ig etwaahpdne tihi immozeanrpatiarnkilooeg cvn. l te.Oio”em u nhreti ngcshtleis ers vfntoaitcrsne tdt harauerreisdr ta s u ta stn htdoe - David Caplivski YOUR ENGAGEMENT TEAM Grau’s client-specific engagement team is meticulously organized in ssantt eaaueftndfe iamsq nouedfne ae t uabacdluehidnt icdttle ioeaofmn ft th..I TeT C h Doeeinx sCspterteairrcntttitif. s iceeod ma Innmdfou runmnicdaatetiiroosnnt a Twnedictihhnnigno looofug rya csPcorolouuftneiostisnni ogtne apa omlr ir(n CdacIeliTlrpo Plwte)o ssP maftoroert en tcteh ortenh wtefiini nluula nbintiryqci niuoagefl Your Successful Audit Engagement Partner Audit Manager Audit Senior CITP Partner ttrsccaeooqdpppppThheaoonnvfuoiaaaehr eestmnedgrrrptlaeeipi h ttsfrsalov ec cinmpiEioorefgcyrdavttaielnnn ysiie,rdueaeec npr ns gidmrnnnaitnc ogainawieaionb;gtiout reg gcllitnpeadiei.lannsheal l gtTrec ia llet.temastr i eetr uiahtxyt asoiovfdmyaelodtec onlsnfie egn,ne ieooro edet nsvetrmw,wfrn n e easbts hs Pitaegcii lpiunea ootvaonuinaah ppfsnfferipgngrog n ret lwtdic mecadrnyoahtvrlilmmgy ovniearoieedeee,ericr lnaeunsmnv khcwtntirtett io eit oo dinn lnnf lg, t tscaaaoopTRwhtocnnftlheoaa hecmddtsenrnoh epf kmdttanrireohhn d sa icrunaeneasraleuosn i ngdnDppgidsi csbcntaocieii hesiaaratrellt ;etyttnildw rn tsia sdina iw epcnietau tgtarfesdirh i dtst twerr hwe oipsm ttp miho rt;ite lrh onehplnee e fn inopspten ehupltrsacisloearscr l weiu gryaecot nr.ddlti nnielhde elieas a n nrlast t l l isdscasttocesaacmtutnoeeepdrrmdmdlae raebitdnnneysc it atn seahn g anwed ntd fhida tifarhr iamtre plm flp ir anr ropreeafeopepn laosacisccriraicyteoslu.d n r aianlt e, Antonio ‘Tony ‘ J. Grau, CPA Partner Contact: tgrau@graucpa.com | (561) 939-6672 Experience For over 30 years, Tony has been providing iaegnmnutidepd rclanoonaynclese ceu o lbtntoietn nrgoce llsfisieet ar,n vontisvdc e eorrspeh tgeeoara atrdhdt iaeionn fngidrs m.a c ro’bsm igtproavlegexer ncamli ceacenuontdutsian.t lH,t, ianenco gpcn or-ioupsvnsriutodifeneistgs,, atSSFpAhdcpirsnehove aa ocac Qneionmacsulcl sie eaBa mRdlfloio e tRablryveree ivdapreRew owooel raffvc t rMCeitiednhroiwitgeamni. mf gGiTmoc oiotaf-ih vDnttteteeyaher fdGeewnoe ,Fm raO TO Csgefoo Aofnainuv lctCsyn eeFoe rt ip rynotnta.hmf iaT rfenitMeo circncaneaeittyvnp aeO iaalr e foegtsfwefciie ncde mAtegi ecvrileanehsenm idaAtet u hvstlAhdeseeuoaei mtrd cdsAeeiei.a Itvn rCsti ti efP oooiwAnnrf Education University of South Florida (1983) Bachelor of Arts Business Administration C:\Users\EStrong\Desktop\Resume Photos\Tony .jpg Clients Served (partial list) (>300) Various Special Districts, including: Bayside Improvement Community Development District Dunes Community Development District Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District St. Lucie West Services District Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 56 Total Hours 80 (includes of 4 hours of Ethics CPE) David Caplivski, CPA/CITP, Partner Contact : dcaplivski@graucpa.com / 561-939-6676 Experience Grau & Associates Partner 2021-Present Grau & Associates Manager 2014-2020 Grau & Associates Senior Auditor 2013-2014 Grau & Associates Staff Auditor 2010-2013 Education Florida Atlantic University (2009) Master of Accounting Nova Southeastern University (2002) Bachelor of Science Environmental Studies C:\Users\EStrong\Desktop\Resume Photos\David.jpg Certifications and Certificates Certified Public Accountant (2011) AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022) Clients Served (partial list) (>300) Various Special Districts Hispanic Human Resource Council Aid to Victims of Domestic Abuse Loxahatchee Groves Water Control District Boca Raton Airport Authority Old Plantation Water Control District Broward Education Foundation Pinetree Water Control District CareerSource Brevard San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan South Indian River Water Control District City of Lauderhill GERS South Trail Fire Protection & Rescue District City of Parkland Police Pension Fund Town of Haverhill City of Sunrise GERS Town of Hypoluxo Coquina Water Control District Town of Hillsboro Beach Central County Water Control District Town of Lantana City of Miami (program specific audits) Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park Town of Pembroke Park Coquina Water Control District Village of Wellington East Central Regional Wastewater Treatment Facl. Village of Golf East Naples Fire Control & Rescue District Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 64 Total Hours 88 (includes 4 hours of Ethics CPE) Professional Associations Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts References We have included three references of government engagements sainmdi lraerg tuol athtieo nDsi,s tfroilclot.w fund accounting, and have financing re qthuairte rmeqeunitrse, wcohmicphl iwanec eb ewliiethve l aawres Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing, Finance Director 475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta, President 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 813-933-5571 Journey’s End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska, Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 Specific Audit Approach AUDIT APPROACH Grau’s Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm to meet the challenges of this engagement and deliver quality audit services. Yo isu ewmoiunledn btley aq uvaalliufieedd client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will ewxocreke dp trhoodsuec tesx preecqtuaetsiotends.. GOruaru a&u Adsits owciiallt efso lfluolwly utnhde eArsutdaintdinsg t hSet ascnodpaerd osf porfo ftehses iAonICaPl Ase, rGviecneesr aanlldy trAhecgecu eRpluattleeidos n Gosof. vtWhereen Amwueidlnli ttd oAerul Gidveietnirne gora uSlr toa rfn etdhpaeor rSdttssa, tiiesns o uafec Fdclo obrrydi dtaahn eac nCed ow maintphyt r oyotolhlueerrr rGaepeqpnuleiricraaelb molefe tFnheteds eU. r nailt,e Sdt aSttea otefs L, oacnadl Proposed segmentation of the engagement aeOufufderci attipinvpger otaeuaccdhhint t.i oTq uthheees a aauundddiit t aw e tnilogl tabagel e scmyosnetndetum icsst eacd or inisnck et-hbprat esteeo d pe hanpaaspberlsoe, a wtchhhe iw ctheha iacmrhe ti anost c efogonrlladotuwecsst t: ha em boerset oeff ftircaidenitti oannadl PHASE II: Execution of the Audit Plan PHASE III: Completion and Delivery PHASE I: Preliminary Planning Phase I - Preliminary Planning teeopAhsxph aspteaehters notacehtrtt, iaieoawotrulnie eogfs onwhw ras i iu nlltwllnhd bimde tes hee demr erresevtivt nsaiwecpinlmeoiedt pchaointml b agtdjoepe in oscptrttfhri u oevoypp efost sreuia iornaranv tn eioa tdc uroep,g d seyaai rotttnh s uitpoazhrlnat aes tnwn tiseao eaalfn fmnwt., od esi leo lft orbpivmrtri aocaeievnn, i gdoaeienbfvf.dje ie cO cidyeutooinrvuct ewu , tsmcoh oareeskn nto d-teep fofpfofoueoprrcret ttu riwuavnnteidili nltea ybgru se tdte ocaint on.ev od xiDrripndourginern misoansfteg enyy dtooth uusiiossrr During this phase we will perform the following activities: » aaRgperpveliieecmwab etlnhete s f;re edgeurlaalt oarnyd, sstatatuteto srtya atuntde sc,o mrepsolilauntcioen rse, qbuoirnedm ednotcsu. mThenist sw, icllo inntcrlaucdtes, aa rnedv ieowth eorf » Read minutes of meetings; » Rmeavniuewal s,m fianjaonr cisaolu srycsetse mosf , iannfdo rmmaantaiogne mseuncht inafso rbmuadtgioetns ,s yosrtgeamnsiz; ation charts, procedures, » Obtain an understanding of fraud detection and prevention systems; » Oodpebsetiargainnt i ooanfn ;dr e dleovcaunmt epnotl iacine su, npdreorcsetdaunrdeins,g a onfd i nretecronrdals ,c aonndtr owl,h ientchleurd tinhge yk hnaovwel ebdegeen apbloacuet dt hine » pAesrsfeosrsm ri askn da npde rdfoertemr mteisnte o wf choantt croonlst;r ols we are to rely upon and what tests we are going to » sDpeevceilfoicp a auudditi to bpjreocgtrivaemss, a tnod i anpcoprrpooprraiattee tahued cito pnrsoidceerdautrioesn toof a fcihniaenvcei athl est sapteemcifeiendt aosbsjeecrttiiovenss;, » iDdiesncutisfsie da.n d resolve any accounting, auditing and reporting matters which have been Phase II – Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit ipPmhhpaassaeec. t I ItT hihneec cl uopdmroepc, lebedutuito raner seo fpn oeourtf rlo iwmrmoitreekdd o dtrou r rteihnqegu f iotrhelli osthw peie nargtiot: edn wtioilnl eonf ambalen augse tmo eindte.n rTteiafqysuk aisrn etyom mbeean tpttsee drrf uotrhriamntg em tdh aiinys » ceAlxpatpseslnyet s ao onff aa tlurydatinictsianal cgpt piroornocsec;ed duureres st ou sfeudr tthoe orb atsasinis te vinid tehnet idael tmeramtteinra ftoiro nsp oefc itfhice ancactouurnet, tbiamlainngc,e as nodr » aPnedrf oorthme rte asntsa loyft iaccaclo purnotc bedaluarnecse; sa nandd transactions through sampling, vouching, confirmation » Perform tests of compliance. Phase III - Completion and Delivery IIraInevI p aitonihlrcaitslbui nlpdeg eh.t ,ao Abs mluel ter oaeefrpt e toah nrnetods ta dwluiimdsilcilit ut,b esewds eroteo uwv rti hierlewle pfceooodlrml otw pwailntiehndt ge ma: dtahdnera egtsaessm kaens nyrt eq bluaeetfesodtri oet noiss .sy uTeaaansrk-ceesn , tdao n bbdae ltpahneerc feposar rmatnnededr sfini nw Painhllca bisaeel » Perform final analytical procedures; » Review information and make inquiries for subsequent events; and » pMoeteetnintiga l wfinitdhi nMgsa noar greemcoemntm teon ddaitsicounsss. preparation of draft financial statements and any tyoYOhofou iucusro acasnopphcnpopeclurryeonl dpia nt tcoe hom xo,fp auwternrceu act lgn lymiioe nrntoeg tros osepn p aolfyenrnor dsaami ustvied eoyri noptv surifn.ior ng faae acnsscsc oiiaoaunnln aeitnlfi fnfseoegcrr tmfviivriacemte ir oeetnhms oawpnuhi rtaach ess i hiizgnienn sdda tetsauaikglriihennt ggi nb wa uynitot ahaucl rtsth ioavo necsno einun itasseisld rufeeiensrsta .t nihInnce i t fahfoole lrrl oieeswspsiouginrehtgst. iAmnpacprnelaiacgsaeitmniogen nf iotn fla etnthctieisar la apptpr terhsoesa uccorhem isn pa ldneedtiv openluo boplfii onc ugs rco rfuuinrt aimnl ypa nrfaoaccgieendmgu etronedts .al eyt’tse pr uisb lpica rotfifciucilaalrsl.y Wimep woritlla nptr egpivaerne tthhee Itwnoi tpthhr oemspeaa nrciahngager tmgheeidsn wmt. iaItnnh a aggdoedvmietireonnnat, n lwecteet.e wr,i lwl tea wkeil ln iencietisaslalyr yr esvteiepws taon eyn dsruarfet ctohmatm meantttse rosr arreec ocommmmenudnaictaiotends In addition to communicating any recommendations, we will also communicate the following, if any: » Significant audit adjustments; » Significant deficiencies or material weaknesses; » Disagreements with management; and » Difficulties encountered in performing the audit. Our findings will contain a statement of condition describing the situation sctorrernegctthiveen ainctgi,o wn:h at should be corrected and why. Our suggestions will wit hasntda ntdh et haer ebaa sthica tt ensetse dosf Is the recommendation cost effective? Iosr dtheer troe ccoomrrmecetn ad patrioobnl etmhe? simplest to effectuate in Iasn dth neo rte jcuosmt cmorernedcatitniogn a a sty tmhpe thoemaartt ico fm thatet eprr?o blem Idse tfhiceie cnocryr eocctciuverr aecdt?i on taking into account why the TMmoaa nnaaasggseeummreee nnfttu lplelr titaoegrrr taeone mdth feeon sftti newrasli taeh xp irtfa occfotesns sfeaiornendna clc,e ci.r oTcouhpmiessr ptaaotnilvicceey sa ,mt mweoaesn pswh teihlrle er.f eu lwlyi lld bisec unsos “ seuarcphr isiteesm” inw tihthe Communications Wroenge au e lrmaergplyuh lacasorim zbema asui csno. i ncatitneu tohuros,u ygeha pr-errosuonnda ld tiealleopghuoen bee ctwalelse ann tdh ee lDeicsttrroicnti ca nmda oilu trh rmoaungahgoeumt tehnet ateuadmit. aWnde taaOhlsules rai p gscnoslii regdtnnaiftelf.sed rh ueasnveter s stth areeff ca webiiivlteiht y es leteopc attrrroaanntesic ml omigta oiinln fn oaorntmidfia vctaiieotwino intno ag us c ssa ooponan bo iaulisrt yns.ee cwTuh irinesf ocfulrirmetnhatet piro ofnar tchaialli stw abitetehes n teh pfefoi casitbeeinldict iyyn attoos Cost of Services Our proposed all-inclusive fees for the financial audit for the fiscal y 2025-2029 are as follows: ears ended September 30, Year Ended September 30, Fee 2025 $4,200 2026 $4,300 2027 $4,400 2028 $4,500 2029 $4,600 TOTAL (2025-2029) $22,000 ouTppheoer naa atbipoopvnreso . vSfeahelo sfu roladrm ec oabnllad psieatidrot nioesns c chtohanenc geaers nosuer mdB. opntidosn a trhea its stuheed Dthiset rfeicets mwoaiunltda bines a idtjsu sctuerdr eancct olredvienlg olyf Supplemental Information SPECIAL DISTRICTS PARTIAL LIST OF CLIENTS Governmental Audit Single Audit Utility Audit Current Client Year End Boca Raton Airport Authority . . . 9/30 Captain's Key Dependent District . . 9/30 Central Broward Water Control District . . 9/30 Collier Mosquito Control District . . 9/30 Coquina Water Control District . . 9/30 East Central Regional Wastewater Treatment Facility . . 9/30 Florida Green Finance Authority . 9/30 Greater Boca Raton Beach and Park District . . 9/30 Greater Naples Fire Control and Rescue District . . . 9/30 Green Corridor P.A.C.E. District . . 9/30 Hobe-St. Lucie Conservancy District . . 9/30 Indian River Farms Water Control District . . 9/30 Indian River Mosquito Control District . 9/30 Indian Trail Improvement District . . 9/30 Key Largo Wastewater Treatment District . . . . 9/30 Lake Asbury Municipal Service Benefit District . . 9/30 Lake Padgett Estates Independent District . . 9/30 Lake Worth Drainage District . . 9/30 Lealman Special Fire Control District . . 9/30 Loxahatchee Groves Water Control District . 9/30 Old Plantation Water Control District . . 9/30 Pal Mar Water Control District . . 9/30 Pinellas Park Water Management District . . 9/30 Pine Tree Water Control District (Broward) . . 9/30 Pinetree Water Control District (Wellington) . 9/30 Port of The Islands Community Improvement District . . . 9/30 Ranger Drainage District . . . 9/30 Renaissance Improvement District . . 9/30 San Carlos Park Fire Protection and Rescue Service District . . 9/30 Sanibel Fire and Rescue District . 9/30 South Central Regional Wastewater Treatment and Disposal Board . 9/30 South Indian River Water Control District . . . 9/30 South Trail Fire Protection & Rescue District . . 9/30 Spring Lake Improvement District . . 9/30 St. Lucie West Services District . . . 9/30 Sunrise Lakes Phase IV Recreation District . . 9/30 Sunshine Water Control District . . 9/30 Sunny Hills Units 12-15 Dependent District . . 9/30 West Villages Improvement District . . 9/30 Various Community Development Districts (452) . . 9/30 TOTAL 491 5 4 484 ADDITIONAL SERVICES CONSULTING / MANAGEMENT ADVISORY SERVICES Grau & Associates also provide a broad range of other management consulting eFxlopreirdtais. e E xhaams pbleeesn o fc eonngsaisgteemntelyn tus tpileizrfeodr mbye dG aorvee arsn mfoellnotwals :a nd Non-Profit entiti esse rtvhircoeus.g hOouurt • Accounting systems • Development of budgets • Organizational structures • Financing alternatives • IT Auditing • Fixed asset records • Cost reimbursement • Indirect cost allocation • Grant administration and compliance ARBITRAGE CCAaurblrcriuterlnaattg ieo ns oTfrsdieifexhg bteteneaad ifrtxf emeai-cd enaicexdnnare ealtvmcd lau gaprtlhoriatab vetfbii eiaotlnrrepnana psrnmga lceiftecio enanr igbbnt .moihc lTneiaotnhdsyr tes eioimi.v rf t e tphphsoa resnisinen edc1 ri 5pcaeo0 aqm lut bapipxroule-neremdxpx eoerinumssestleps ui staes tn soti,dos ris pneeuecsleirltm.urf oidWicrnitmn aetght ee edhb a auotnhvsthyeee 73 We look forward to providing Armstrong Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com.