BOROUGH OF ROSELLE PARK COUNTY OF UNION NEW JERSEY PROPOSAL FOR BOROUGH AUDITOR FOR THE PERIOD JANUARY 1, 2019 THROUGH DECEMBER 31, 2019 SAMUEL KLEIN AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS BOROUGH OF ROSELLE PARK COUNTY OF UNION NEW JERSEY INDEX Letter of Transmittal Pro?le Narrative Approach to the Examination Submission Checklist Submission Form/Quali?cation Statement Certi?cation of Proposal Statement of Ownership Disclosure Non-Collusion Af?davit Af?rmative Action Compliance Notice Certificate of Employee Information Report Mandatory Equal Employment Opportunity Language Americans with Disabilities Act of 1990 Disclosure of Investment Activities in Iran Insurance Requirements and Acknowledgement Form Certi?cation Regarding Political Contributions State of New Jersey Business Registration Certificate Request for Taxpayer Identification Number and Certification - Form W-9 Quality Control Review Letter Af?rmations Resumes SAMUEL KLEIN AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS 550 BROAD STREET, 11TH FLOOR 86 WEST MAIN STREET. SUITE 803 NEWARK, NJ 07102-9969 FREEHOLD, NJ 07728-2291 PHONE (973) 624-6100 PHONE (782) 780-2600 FAX (973) 624-6101 FAX (7:32) 780-1080 November 27, 2018 Andrew J. Casais, RMC, QPA Borough Clerk/Qualified Purchasing Agent Borough of Roselle Park 110 East West?eld Avenue Roselle Park, New Jersey 07204 Dear Mr. Casais: I am pleased, on behalf of Samuel Klein and Company, CPA's, to submit to you information about our ?rm and an expression of our interest in being considered for reappointment as the Statutory Auditor. In that regard we submit herewith information which is descriptive of the ?rm and the qualifications and experience of its partners and staff to serve the Borough of Roselle Park as its Borough Auditor. Also enclosed please ?nd our Firm Profile, References and Capabilities and Qualifications, Scope of Work and Fee Proposal. The approach of Samuel Klein and Company, to the audit function is one of service to the client, while at the same time being cognizant of a responsibility to appropriate Federal and State regulatory agencies as well as to the citizens and taxpayers of the Borough. We at all times maintain our professional integrity and independence in the conduct of our engagement and in our relationship with the Mayor, members of the Governing Body, Borough of?cials and employees. As one of the largest municipal accounting firms in the State, we currently represent several municipalities, which includes the City of Newark, the largest City in the State and the Borough of Roosevelt, one of the smallest municipalities in the State, and the County of Essex, resulting in a broad and diversi?ed experience. Over the years we have advised local officials regarding municipal ?nances, real estate tax projections, budget preparations, bonding services, and other ?nancial considerations. MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Our municipal staff devotes their full time to our governmental practice. In addition, we place a high priority on maintaining our continuity of personnel on our engagements. Throughout the year the staff is apprised of new regulations promulgated by the Division of Local Government Services and other accounting pronouncements pertinent to our auditing functions. We are always available to the Mayor, members of the Governing Body and other Borough of?cials with regard to our role as Borough Auditor. Should you have any questions regarding the contents of this proposal or require additional information, we will be happy to respond. Very truly yours, SAMUEL KLEIN AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ANDREW R. PASCALE, CPA, RMA, PSA PROFILE NARRATIVE Samuel Klein, a Certi?ed Public Accountant and an Attorney-at?Law, organized the firm in 1921. Over the past ninety-seven (97) years the firm has grown to be one of the largest and a leader in providing governmental accounting and auditing services in the State of New Jersey. The practice is conducted from of?ces at 550 Broad Street, Newark, New Jersey 07102 and 36 West Main Street, Freehold, New Jersey 07728, and is divided into the broad areas of specialization in commercial and governmental accounting, counties, municipalities, schools, colleges, authorities, not-for-pro?ts and commissions. We also provide taxation and management advisory services. The ?rm consists of eight Partners, two Managers, thirty-five professional staff and ten clerical and typing personnel. Five Partners, one Manager and several of the professional staff are Certi?ed Public Accountants, six Partners and one Manager are Public School Accountants and five Partners are Registered Municipal Accountants. These individuals have in excess of 300 years of combined experience as licensed practitioners in the ?eld of governmental accounting and auditing. . All Certi?ed Public Accountants in the ?rm are members of the American Institute of Certi?ed Public Accountants and the New Jersey Society of Certified Public Accountants and several are members of other State Societies. The Registered Municipal Accountants are also members of the Registered Municipal Accountants Association of New Jersey. Our Partners and staff members have held and currently hold important of?ces and committee positions in local and national professional, community and social organizations. Our ?rm has broad and diversi?ed experience in the auditing of commercial enterprises, ?nancial institutions, authorities, governmental agencies, counties, municipalities, schools and colleges. Expertise has also been developed in the areas of taxation and management consulting. Partners, Managers and Advisory Partner Partners: Joseph J. Faccone, RMA, PSA, PA, CMFO Marvin Gottlieb, CPA, PSA Marvin Lustbader, CPA, RMA, PSA Michael McGuire Andrew R. Pascale, CPA, RMA, PSA Walter P. Ryglicki, CPA, RMA, PSA Gerard Stankiewicz, CPA, RMA, PSA Andrew W. Zabiega Managers: Kathleen Delgado, CPA, PSA Michael J. Pennell APPROACH TO THE EXAMINATION APPROACH TO THE EXAMINATION Mandated by Statute and Regulation The audit of a ?Local Unit? of government in the State of New Jersey is mandated in Title 40A, Local Fiscal Affairs Law, to 40A25-11. Thus, there are certain basic tasks which an auditor must perform in the examination of the financial statements of a local unit. These basic tasks and the extent to which they are speci?cally applied to the conditions and needs of the local unit under examination, are determined by the aud?on Our examination of the books, records and other pertinent data will be made in compliance with regulations and audit requirements promulgated by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and in accordance with auditing standards generally accepted in the United States of America. We will perform such tests of the accounting records and such other auditing standards as we consider necessary under the circumstances. Audit Work Plan Overview Our examination will encompass all the funds maintained by the Chief Financial Of?cer (Treasurer) and all outside of?ces and records related thereto. Our examination will also include the Compliance Audit of Federal and State Grants in accordance with the Audit Requirements for Federal Awards (?Uniform Guidance"), State of New Jersey OMB Directive 15-08, the GovernmentAccounting Standards, and a review of the Deferred Compensation Plan. Audit Preparation During this phase of the examination we will: - Meet with the CFO/Treasurer to discuss our approach to the engagement. This meeting will be attended by both of the Partners assigned to the engagement. - Review changes, if any, in applicable State Statutes and regulations. - Review and, if necessary, revise audit programs. Accounting Systems Review and Examination of Internal Accounting Controls During this phase of the examination we will: - Continue to review and evaluate the accounting systems and administrative procedures relating to our evaluation of the adequacy of internal controls. - Update our permanent ?le of information: the Administrative Code, debt structure, pertinent current and prior year ordinances and resolutions, etc. - Implement the ?nancial audit plan by conducting tests of transactions, principally in the areas of payroll, purchasing, revenues and disbursements, as well as tests of compliance with statutes, codes and regulations. We will utilize sampling techniques to determine the reliability and dependability of the data under examination. - Revise, if necessary, our evaluation of the system of internal control. Accounting Systems Review and Examination of Internal Accounting Controls (Continued) - Complete the audit program relative to the examination of year end balances. - Bring to the attention of the Chief Financial Officer, or other Of?cials, as indicated by circumstances, all signi?cant findings as to our evaluation of internal controls or any other matters requiring timely action. - Review interim financial statements, if available. Identify, to the extent possible, actual and potential accounting and auditing problems, review them with appropriate administrative and legislative personnel and develop solutions. - Prepare con?rmation requests of cash balances, receivables and debt obligations. - Prepare requests for legal counsel response as to the nature and status of pending litigation. - Conduct surprise examinations of cash, petty cash, inventories (if applicable) and payroll (if desirable). Examination of Year-End Balances During this phase of the examination we will: - Mail con?rmation requests and summarize and evaluate responses. - Finalize all functions and tests. Complete the examination of the various funds by performing various audit procedures including examination of assembled supporting documentation to verify reasonableness of assets, liabilities, revenues, expenses and fund balances. Update work papers. - Obtain representations of management regarding completeness of disclosures and integrity of accounting records. - Prepare draft of management letter for review with appropriate personnel at the exit conference. Regorting During this phase of the examination we will: - Review a draft of the ?nancial statements with appropriate personnel at the exit conference. - Review a draft of the management letter with appropriate personnel at the exit conference. - Present audit report to the Governing Body and other Officials. Synopsis of Audit: - We will prepare and furnish the Synopsis of Audit required to be published pursuant to N.J.S. 40A25-7. Post Audit Samuel Klein and Company, CPA's will complete a post audit to ensure that any adjusting entries resulting from the audit are properly recorded on the of?cial records of the Borough. BOROUGH OF ROSELLE PARK SUBMISSION CHECKLIST THE FOLLOWING ITEMS, AS INDICATED BELOW VA SHALL BE PROVIDED Initial WITH THE RECEIPT OF SEALED SUBMISSIONS Here Completed RFP Checklist Completed Submission Form Quali?cation Statement Statement of Ownership Disclosure Non?Collusion Af?davit Required EEO/Af?rmative Action Evidence Signed Compliance Notice Acknowledgement of Americans with Disabilities Act Language of 1990 Disclosure of Investment Activities in Iran Insurance Requirement Acknowledgement Form Certi?cation Regarding Political Contributions New Jersey Business Registration Certi?cate of Vendor W-9 of Vendor This checklist is provided for vendor?s use-in assuring compliance with required documentation; however, it does not include all submission requirements and does not relieve the vendor of the need to read and comply with the RFP. Name ofVendorzs?lmUEI Klein and Company, Date: November 27, 2018 Signature: X. PM PrintName: Andrew R. Pascale Title: Par tner Page 7 of 26 BOROUGH OF ROSELLE PARK SUBMISSION FORMIQUALIFICATION STATEMENT #1 Professional Service Team Andrew R. Pascale, CPA, RMA, PSA - Engagement Partner: As Engagement Partner, Mr. Pascale, who has over twenty-?ve years- of experience, also has ?nal authority and responsibility in all aspects of the engagement. Michael McGuire - Partner As Partner, Mr. McGuire, who has over twenty-?ve years of experience, will be the liaison between the Senior Partner, the client and all audit staff assigned to the engagement. He will review the audit to assure compliance with auditing standards generally accepted in the United States of America and requirements of the Department of Community Affairs. BOROUGH OF ROSELLE PARK SUBMISSION FORM #2 References The following is a list of ten (10) entities for which we are currently servicing as the Statutory Auditor: Township of Belleville: (A) Mauro Tucci, Township Manager 152 Washington Avenue Belleville, New Jersey 07109 (973) 450-3300 Township of Berkeley Heights: (D) Michel Marceau, Chief Financial Officer 29 Park Avenue Berkeley Heights, New Jersey 07922 (908) 464-2700 Borough of East Newark: (B) Brigite l. Goncalves, Chief Financial Of?cer 34 Sherman Avenue East Newark, New Jersey 07029 (973) 481-2902 Township of Fair?eld: (A) J. John McCloskey, Chief Financial Of?cer 230 Fair?eld Avenue Fair?eld, New Jersey 07004 (973) 882-2700 Town of Harrison: (B) Gabriela Simoes Dos Santos Chief Financial Of?cer 318 Harrison Avenue Harrison, New Jersey 07029 (973) 268-2433 (A) Auditing in excess of 25 years (B) Auditing in excess of 20 years Township of Irvington: (A) Faheem Ra?Oof, Director of Finance Municipal Building, Civic Square Irvington, New Jersey 07111 (973) 399-6710 Township of Livingston: (A) Kimberly Kientz, Chief Financial Of?cer 357 South Livingston Avenue Livingston, New Jersey 07039 (973) 535-7973 Township of Maplewood: (A) Joseph Kolodziej, Chief Financial Of?cer 574 Valley Road Maplewood, New Jersey 07040 (973) 762-8120 City of New Brunswick: (A) Douglas A. Petix, Chief Financial Of?cer 78 Bayard Street New Brunswick, New Jersey 08901 (732) 745-5045 Borough of North Caldwell: (A) Richard Mondelli, Chief Financial Of?cer 141 Gould Avenue North Caldwell, New Jersey 07006 (973) 228-6410 (C) Auditing in excess of 15 years (D) Auditing in excess of 5 years Please feel free to contact the Department of Community Affairs for any questions concerning our quali?cations as Municipal Auditors. BOROUGH OF ROSELLE PARK #3 Description of Ability to Provide the Services in a Timely Fashion (Including Staffing and Familiarity) Samuel Klein, a Certi?ed Public Accountant and an Attorney?at-Law, organized the firm in 1921. Over the past ninety-seven years the firm has grown to be one of the largest and a leader in providing governmental accounting and auditing services in the State of New Jersey. The practice is conducted from offices at 550 Broad Street, Newark, New Jersey 07102 and 36 West Main Street, Freehold, New Jersey 07728, and is divided into the broad areas of specialization in commercial and governmental accounting, counties, municipalities, schools, colleges, authorities, not~tor- profits and commissions. We also provide taxation and management advisory services. The firm consists of eight Partners, two Managers, thirty?five professional staff and ten clerical and typing personnel. Five Partners, one Manager and several of the professional staff are Certified Public Accountants, six Partners and one Manager are Public School Accountants and ?ve Partners are Registered Municipal Accountants. These individuals have in excess of 300 years of combined experience as licensed practitioners in the ?eld of governmental accounting and auditing. All of the Certi?ed Public Accountants are members of the American Institute of Certi?ed Public Accountants and the New Jersey Society of Certified Public Accountants and several are members of other State Societies. The Registered Municipal Accountants are also members of the Registered Municipal Accountants Association of New Jersey. Our Partners and staff members have held and currently hold important offices and committee positions in local and national professional, community and social organizations. The approach of Samuel Klein and Company, to the audit function is one of service to the client, while at the same time being cognizant of a responsibility to appropriate State regulatory agencies as well as to the citizens and taxpayers of the Borough. We at all times maintain our professional integrity and independence in the conduct of our engagement and in our relationship with the Mayor, members of the Governing Body, Borough of?cials and employees. Our ?rm has broad and diversified experience in the auditing of commercial enterprises, ?nancial institutions, authorities, governmental agencies, counties, municipalities, not-for?profits, schools and colleges. Expertise has also been developed in the areas of taxation and management consulting. The accounting and auditing practices of the ?rm underwent a peer review during 2014 and received an unqualified opinion as to its quality standard established and maintained within the ?rm. Samuel Klein and Company, serves as the Statutory Auditor for Counties, Municipalities, School Districts, Authorities, Not-for-Profit Organizations and other Governmental Units. The number of licensed CPA's, and PSA's in the ?rm, the activities of its Partners in the RMA Association and in the Governmental area of the AICPA and the vast number of man?years of experience, are indicative of our knowledge of Governmental accounting, auditing, budgeting and ?nance. This knowledge will be applied toward servicing the Borough of Roselle Park. should we be reappointed as its Statutory Independent Auditor. 10 #3 Description of Ability to Provide the Services in a Timely Fashion (Including Staffing and Familiarity) (Continued) We wish to assure you that, in our capacity as the auditor, we are at all times available to the Mayor, Members of the Governing Body or their designated of?cials to respond to any questions or confer as to the resolution of problems. We also assure you that the Borough will be served by an experienced, competent and courteous staff. Samuel Klein and Company, can select personnel from an eminently qualified staff to assign to the audit of the Borough of Roselle Park. Five partners of the firm are CPA's and RMA's. Six Partners are PSA's. One Manager is also a CPA and a PSA. The Partners assigned to this engagement will be supervising a specially trained staff which devotes its professional time exclusively in the ?Governmental" area of the ?rm's practice. Samuel Klein and Company, therefore, has the qualifications to undertake the Audit of the Borough of Roselle Park. Experience The Partners, Managers and staff of Samuel Klein and Company, have a vast amount of experience, as indicated below, in the audit of Governmental Units in the State of New Jersey. Indicative of such experience is that the firm, through an appointed RMA, is presently involved in the audits of a County, several Municipalities, Boards of Education, Not?for-Profit Organizations and Authorities. Name Experience Joseph J. Faccone Over Forty-Six Years Marvin Lustbader Over Thirty Years Walter Ryglicki Over Thirty Years Gerard Stankiewicz Over Twenty?Five Years Andrew W. Zabiega Over Twenty-Five Years Kathleen Delgado Over Twenty-Five Years Michael McGuire Over Twenty-Five Years Andrew R. Pascale Over Twenty?Five Years Michael J. Pennell Over Fifteen Years Marvin Gottlieb Over Thirty Years Internal Organization The organization structure is indicative of the ?rm?s allocation of manpower resources to its Governmental Practice. Quality Control Samuel Klein and Company, maintain stringent quality control standards in the conduct of engagements and reporting. Staff is closely supervised by Partners and Managers, who devote their full time to the Governmental Practice. All workpapers and reports are reviewed by a Partner who has many years of experience and training in the audits of New Jersey Governmental Units. The firm remains current on requirements and new developments within the State and within the ?industry" through the AICPA and the Registered Municipal Accountants Association, of which a Partner is a member of the Executive Board, and which are so vital in maintaining our skills and proper quality control standards. Knowledge of Governmental Accounting As indicated above, Samuel Klein and Company, serve as the Statutory Auditor for Counties, Municipalities, School Districts, Authorities, Not-for?Pro?t Organizations and other Governmental Units. The number of licensed CPA's, and in the firm, the activities of its Partners in the RMA Association and in the governmental area of the AICPA and the vast number of man-years of experience, are indicative of our knowledge of Governmental accounting, auditing, budgeting and finance. This knowledge will be applied toward servicing the Borough of Roselle Park should we be reappointed as its Statutory Independent Auditor. 11 #3 Description of Ability to Provide the Services in a Timely Fashion (Including Staffinq and Familiarity) (Continued) Other Cagabiifties In addition to the audit and reporting function, the firm has the skills that have enabled it to render services to Counties, Municipalities, School Districts, Authorities, Not-for-Pro?ts and other Governmental clients, in the following areas: . Preparation of ?nancial and statistical data for inclusion in Of?cial Statements in connection with marketing of securities, including presentations at conferences on the Bond Rating at Moody's Investors Service, Inc. and Standard and Poors and other rating agencies. . Preparation of the Of?cial Statement in camera ready form or in PDF Format enabling the receipt of electronic bidding. . Preparation of Applications for Extensions of Credit and appearances before the Local Finance Board at hearings thereon. . Preparation of ?nancial documentation for the Local Finance Board in connection with issuance of refunding bonds under N.J.S. 40Az2?51 and appearances before the Board at hearings thereon. . Preparation of financial documentation for the Local Finance Board in connection with applications of approval for the issuance of "Quali?ed Bonds" and appearances before the Board at hearings thereon. . Conducting physical inventories of major fixed and moveable assets (for management control, budgeting, insurance, depreciation for indirect costs, etc.) and providing for the continued maintenance of the inventory, by a computer program or manual record. . Preparation of arbitrage rebate calculations as required by the Internal Revenue Service Code. . Preparation of computer generated maturity schedules and their impact on tax rates. . Veri?cation of the mathematical accuracy of the calculations showing the suf?ciency of escrow deposits relating to refunding bond issues. . Assistance with the Application for Aid for Municipal Property Tax Relief. . Preparation of utility rate studies. . Assistance with the preparation of the Levy CAP Workook. BOROUGH OF ROSELLE PARK #4 Cost Details Including Hourly Rates of Each of the Individuals Who Will Perform Services The audit of a ?Local Unit" of government in the State of New Jersey is mandated in Title 40A, Local Fiscal Affairs Law, 40Az5-4 to Samuel Klein and Company, through the appointed RMA (40A25-9), will conduct the audit of the Borough of Roselle Park and ?le a report thereon. in accordance with statutory requirements and regulations of the Division of Local Government Services in the Department of Community Affairs, for the year ending December 31, 2019 to include the following: Our examination of the books, records and other pertinent data will be made in compliance with regulations and audit requirements promulgated by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and in accordance with auditing standards generally accepted in the United States of America. We will perform such tests of the accounting records and such other auditing standards as we consider necessary under the circumstances. Audit Services: . Audit of the ?scal activities of the Borough of Roselle Park, including the financial records for all Funds maintained by the Chief Financial Of?cer (Treasurer) and preparation and ?ling of the required report thereon. Current Fund, Trust Fund, including Animal Control Accounts and required Annual Report, General Capital Fund, Library, Public Assistance, Sewer Utility Fund and the Fixed Asset Group of Accounts. . Our examination will also include the Compliance Audit of Federal and State Grants in accordance with the Audit Requirements for Federal Awards (?Uniform Guidance"), State of New Jersey OMB Directive 15-08, and GovernmentAuditing Standards. . Examination of the ?nancial activities of the various outside revenue offices of the Borough. including the audit and the required report for the Municipal Court. . Preparation of the Uniform Construction Code Enforcement Fee Report. . Review of the Financial Statements of the Deferred Compensation Plans. . Review of the Financial Statements of the Length of Service Awards Program (LOSAP). . Preparation of Annual Debt Statement. . Preparation of Supplemental Debt Statements. . Assistance in the preparation of Official Statements for Bond and/or Note Sales. . Preparation, Assist and/or Review of the Annual Unaudited Financial Statement. . Budget Review and Preparation, Including the User Friendly Budget and the Levy CAP Workbook. . Provide advice and assistance to Borough personnel relative to systems and records as is deemed appropriate, and, if necessary, will submit in writing a separate letter of comments and recommendations for consideration by the Governing Body. 13 #4 Cost Detaiis lncludinq Hourlv Rates of Each of the Individuals Who Will Perform Services (Continued) Audit Services: (Continued) . We will prepare a synopsis of the audit for the Borough Clerk. . The Comment and Recommendation Section will discuss in detail any audit findings with respect to ?nancial operation and management, internal controls, accounting systems and procedures, compiiance to statutes and regulations promulgated thereunder, as well as any other matters deemed appropriate for bringing to the attention of the appropriate Borough of?cials. . Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and in compliance with audit requirements as prescribed by the Division of Local Government Services in the Department of Community Affairs of the State of New Jersey and shall include such tests of the accounting records and such other auditing procedures considered necessary in the circumstances. . Attendance at meetings and conferences, as may be required. . Continuing consultation by telephone, as may be required. . Consultation and advice on controls and procedures. . During the course of our audit we will be alert to any areas in which we can be of service and make them known to the appropriate Borough officials for further action. . At the conclusion of the audit, an exit conference will be held with Borough officials at which time we will discuss the draft comments, recommendations and audit exhibits. A draft copy of the audit will be furnished to Borough of?cials prior to scheduling the exit conference. . We will furnish sufficient hard~bound copies of our Annual Report for the distribution to the Borough of Roselle Park officials and the Division of Local Government Services, which will contain the requisite certifications, Audit Statements for the various Funds, Single Audit Supplement, Supplementary Data, and a Letter of Transmittal, Comments and Recommendations. Post Audit: Samuel Klein and Company, CPA's will complete a post audit to ensure that any adjusting entries resulting from the audit are properly recorded on the of?cial records of the Borough. #4 Cost Details Includino Hourly Rates of Each of the Individuals Who Will Perform Services (Continued) Audit Fees: Statutory Audit of all Books and Accounts under the Control of the Borough of Roselle Park, Not Otherwise Separately Identified: Current Fund, Including Municipal Court and Other Revenue Of?ces, Trust Fund, Including the Animal Control Accounts and the Required Annual Report, General Capital Fund, Library, Public Assistance, Fixed Asset Group of Accounts and the Compliance Audit of Federal and State Grants. 31,500.00 Sewer Utility 5,250.00 Review and Preparation of Information Necessary for the Development of the Annual Financial Statement. 5,000.00 Preparation of the Uniform Construction Code Enforcement Fee Report 750.00 Preparation of Annual Debt Statement 650.00 Preparation of Supplemental Debt Statement - Per Statement 350.00 Review of Deferred Compensation Plan 1,100.00 Review of LOSAP Report 750.00 Budget Review Preparation and Services to Include Providing and Maintaining a Comprehensive and Automated Budget Development Tool Consistent with the Annual Formats and Rules and Regulations of New Jersey Department of Community Affairs, Division of Local Government Services, as Consistent with the Union County Financial Information System and Compatible/Convertible to all Current Microsoft Of?ce 2000 Standards Providing a Redundant Veri?cation and Review of the Budget as Adopted and Approved by 5,000.00 Assistance in the Preparation of Of?cial Statement for: Bond and/or Note Sales 8,500.00 Each Update 5,250.00 15 #4 Cost Details Including Hourly Rates of Each of the Individuals Who Will Perform Services (Continued) Audit Fees: (Continued) The proposed fees for all services, excluding bond/note services, are the same as those of the previous year. These fees are for the year January 1, 2019 to December 31, 2019 provided, however, that said Auditor shall continue to serve after December 31, 2019 to complete the aforementioned services for the year ending December 31, 2019. Additional Services: Firm: Date: The above fee contemplates that all of the internal records will be complete, that general ledgers are posted, that all bank accounts will be reconciled and that all detail schedules, lists and trial balances (budget, tax and sewer/water balances, assessments, capital improvements, etc.) will be in proof. lf signi?cant additional time is necessary to complete the internal records or we are called upon to perform additional services beyond the scope of the audit, we will discuss the matter with Borough Of?cials and obtain authorization to proceed. Fees for such services will be based on a fixed fee, a predetermined amount not to exceed or our billable hourly rates for various classes of personnel that may be assigned as follows: Partner 165.00 Manager 135.00 Senior Staff Accountant 100.00 Staff Assistants 65.00 We again wish to assure you that in our capacity as the auditor we are at all times available to the Mayor, Governing Body or their designated of?cials to respond to any questions or confer as to the resolution of problems. We also assure you that the Borough will be served by an experienced, competent and courteous staff. CERTIFICATION OF PROPOSAL (Sign Below) Samuel Klein and Companv, CPA's November 2018 Authorized Representative (Print): Andrew R. Pascale Signature: PM Title: Partner Telephone No. (973) 624-6100 Fax No.: (973) 624?6101 16 BOROUGH OF ROSELLE PARK STATEIVIENT 0F OWNERSHIP DISCLOSURE N.J.S.A. (P.L. 1977, c.33, ?as amended by P.L. 2016, c.43) THIS STATEMENT SHALL BE COWLETED, CERTIFIED TO, AND WITH ALL BID AND PROPOSAL SUBMISSIONS. FAILURE TO SUBMIT THE REQUIRED INFORMATION IS CAUSE FOR AUTOMATIC REJECTION OF THE BID OR PROPOSAL. Name ofOrganization: Samuel. Klein and Companv, Organization Address: 550 Broad Street, Newark. New Jersey Part1 Check the box that represents the type of business organization: Sole Proprietorship (skip Parts 11 and execute certi?cation in Part IV) nNon-Pro?t Corporation (skip Parts 11 and execute certi?cation in Part IV) nFor-Pro?t Corporation (any type) Limited Liability Company (LLC) EPartnership I ULimited Partnership nLimited Liability Partnership (LLP) Other (be speci?c): Part1] See Attached List tt The list ?e??egntains the names and addresses of partners in the partnership who own a 10 percent or greater interest in' the (COMPLETE THE LISTpartnership ON THE NEXT PAGE IN THIS SECTION) OR No one stockholder in the corporation owns 10 percent or more of its stock, of any class, or no individual partner in the partnership owns a 10 percent or greater interest therein, or no member in the limited liability company owns a 10 percent or greater interest therein, as the case may be. (SKIP TO PART IV) 17 STATENLENT OF OWNERSHIP DISCLOSURE (Continued) (Please attach additional sheets if more space is needed): Name of Individual or Business Entity Home Address (for Individuals) or Business Address See At tached List Part DISCLOSURE OF 10% OR GREATER OWNERSHIP IN THE STOCKHOLDERS, PARTNERS OR LLC NIEMBERS LISTED IN PART II If a bidder has a direct or indirect parent entity' which is publicly traded, and any person holds a 10 percent or greater bene?cial interest in the publicly traded parent entity as of the last annual federal Security and Exchange Commission (SEC) or foreign equivalent ?ling, ownership disclosure can be met by providing links to the website(s) containing the last annual ?liug(s) with the federal Securities and Exchange Commission (or foreign equivalent) that contain the name and address of each person holding a 10% or greater bene?cial interest in the publicly traded parent entity, along with the relevant page numbers of: the ?lingfs) that contain the information on each such person. Attach additional sheets if more space is needed. Website con the last annual SEC or to t) Pa Please list the names and addresses of each stockholder, partner or member owning a 10 percent or greater interest in any corresponding corporation, partnership andfor limited liability company (LLC) listed in Part II other than for any publicly traded parent entities referenced above. The disclosure shall be continued until names and addresses of every noncorporate stockholder, and individual partner, and member exceeding the 10 percent ownership criteria established pursuant to N.J.S.A. 5225-242 has been listed. Attach additional sheets if more space is needed. Stockholder/Partner/Member and Home Address (for Individuals) or Business Address Corresponding Entity Listed in Part II . 18 Part IV Certi?cation I, being duly sworn upon my oath, hereby represent that the foregoing information and any attachments thereto to the best of my knowledge are true and complete. I acknowledge: that I am authorized to execute this certi?cation on behalf of the bidder/proposer; that the Borough of Roselle Park is relying on the information contained herein and that I am under a continuing obligation from the date of this certi?cation through the completion of any contracts with the Borough of Roselle Park to nOtify the Borough of Roselle Park in writing of any changes to the information contained herein; that I am aware that it is a criminal offense to make a false statement or misrepresentation in this certi?cationsubject to criminal prosecution under the law and that it will constitute a material breach of my agreement(s) with the, permitting the Borough of OF OWNERSHIP DISCLOSURE (Continued) Roselle Park to declare any contract(s) resulting ?'om this certi?cation void and unenforceable. Full Name (Print): Andrew R. Pascale Title: Partner Signature: MR PM Date: November 27, 2018 19 SAMUEL KLEIN AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS 550 BROAD STREET, 11TH FLOOR :36 WEST MAIN STREET, SUITE .?303 NEWARK, NJ 07102-9969 FREEHOLD, NJ 07728-2291 PHONE (97:3) 624-6100 PHONE (782) 780-2600 FAX (973) 624-6101 FAX (7532) 780-1030 PARTNERSHIP DISCLOSURE STATEMENT PURSUANT TO P.L.1977, C. 33 November 27, 2018 In accordance with P.L. 1977, C. 33, Samuel Klein and Company, CPA's, a Partnership, submits the following list of the names and addresses of the Partners in the partnership who have a ten percent or greater interest in the partnership: Joseph J. Faccone 1 Unami Lane, Scotch Plains, New Jersey 07076 Marvin Gottlieb 15 Shafto Street, Clifton, New Jersey 07012 Marvin Lustbader 131 Marion Drive, West Orange, New Jersey 07052 Michael McGuire 412 Park Place, Roselle Park, New Jersey 07204 Andrew R. Pascale 54A lntervale Road, Boonton, New Jersey 07005 Walter P. Ryglicki 23 Sandhurst Road, Lakewood, New Jersey 08701 Gerard Stankiewicz 254 Stonehurst Boulevard, Freehold, New Jersey 07728 Andrew Zabiega 1101 Coolidge Avenue, Whiting, New Jersey 08759 Subscribed and sworn to before me this day of MC - mar ,2018 Signed: Authorized Representative A Notary Public of New Jersey cm? A Pew/001i Commission Expires: November 29, 2021 Andrew R. Pascale, Partner MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 20 BOROUGH OF ROSELLE PARK NON-COLLUSION AFFIDAVIT State of New Jersey County of 5 ex 1, Andrew . Pascale of the City of Newark in the County of Es 3 ex and State of New are ey full age, being duly sworn according to law on my oath depose and say that: Ian] 3 Partner of?ut?nnof Samuel Klein and Company, (Title or Position) (Name of Firm) the bidder making this Proposal for the above named project, and that I executed the said proposal with full authority so to do; that said bidder has not, directly or indirectly entered into any agreement, participated in any collusion, or otherwise taken any action in restraint of free, competitive bidding in connection with the above named project; and that all statements contained in said proposal and in this af?davit are true and correct, and made with ?ll] knowledge that the Borough of Roselle Park relies upon the truth of the statements contained in said proposal andin the statements contained in this a?idavit in awarding the contract for the said?project. I further warrant that no person or selling agency has been employed or retained to solicit or'secure such contract upon an agreement or understanding for a commission, percentage, brokerage, or contingent fee, except bona ?de employees or bona ?de employees or bona ?de established commercial or selling agencies Samuel Klein and maintained by Company . 5 (name of contractor). Subscribed and swoni to before me this _day of-. . - x, ?x Signature Andrew R. Pascale (Type or print name of af?ant under signature) 67:62 am Notary public of New Jersey My Commission expires November 29 2021 21 BOROUGH OF ROSELLE PARK AFFIRNIATIVE ACTION COMPLIANCE NOTICE N.J.S.A. 105-31 and N.J.A.C. 17:27 GOODS, PROFESSIONAL SERVICE AND GENERAL SERVICE CONTRACTS This form is a summary of the successful bidder?s requirement to comply with the requirements of N.J.S.A. 10:5-31 and N.J.A.C. 17:27-1 et seq. The successful bidder shall submit to the public agency, after noti?cation of award but prior to execution of this contract, one of the following three documents as forms of evidence: a) A photocopy of a valid letter that the contractor is operating under an existing Federally approved or sanctioned af?rmative action program (good for one year from the date of the letter); OR b) A photoc0py of a Certi?cate of Employee Information Report approval, issued in accordance with NJ .A.C. 17:27-4; OR c) A photocopy of an Employee Information Report (Form AA302) provided by the Division and distributed to the public agency to be completed by the contractor in accordance with N. J. A. C. 17 ..27?4 The successful vendor may obtain the Af?rmative Action Employee Information Report (AA3 02) ?om the contracting unit dining normal business hours. The success?Jl vendor(s) must submit the copies of the AA302 Report to the Division of Contract Compliance and Equal Employment Opportunity in Public Contracts (Division). The Public Agency copy is submitted to the public agency, and the vendor copy is retained by the vendor. The undersigned vendor certi?es that he/she is aware of the commitment to comply with the requirements of NJ .S.A. 10:5-31 and N.J.A.C. 17:27.1 et seq. and agrees to furnish the required forms of evidence. The undersigned vendor further understands that his/her bid shall be rejected as non-responsive if said contractor fails to comply with the requirements of N.J.S.A. 105-31 and N.J.A.C. 1727-] et seq. COMPANY: Samuel Klein and Company, CPA's SIGNATURE: Wm; PRINTNAME: Andrew R. Pascale TITLE: Partner DATE: Nervember 27, 2018 22 ?brin of 352m 312mm; CHRIS CHRISTIE DEPARTMENT OF THE TREASURY Governor . DIVISION OF PUBLIC CONTRACTS EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE KIM GUADAGNO . P.O. BOX 209 ANDREW P. LL Governor TRENTON, NJ 08625?0209 State Treasurer ISSUANCE OF CERTIFICATE OF EMPLOYEE INFORMATION REPORT Enclosed is your Certificate of Employee information Report (hereinafter referred to as the ?Certi?cate? and issued based on the Employee Information-Report (AA-302) form completed by a representative of your- company or ?rm. Immediately upon receipt, this certi?cate should be forwarded to the person in your company or ?rm responsible for ensuring equal employment opportunity and/or-overseeing the company or ?rm?s contracts with public agencies. Typically, this person may be_your company or ?lm?s Human Resources Manager, Equal Employment O?pmmniw Of?cer or Contract Administrator. If you do not know to whom the certi?cate should be forward, kindly forward it to the head of your company or ?rm. Copies of the certi?cate should also be distributed to all facilities of your company or farm who engage in bidding on public contracts in New Jersey and who use the same federal identi?cation number and Company name. The certi?cate should be retained in your records Lmtil the date it expires. This is very important since a request for a duplicate/replacement certi?cate will result in a $75.00 fee. On future successful bids on public contracts, your company or ?rm must present a photocopy of the certi?cate to the public agency awarding the contract after noti?cation of. the award but prior toexecution of a. goods and services or professional services contract. Failure to present the certi?cate within the time limits prescribed may result in the awarded contract being rescinded in accordance with N.J.A.C. - Please be advised that this certificate has been approved only for the time periods stated on the certificate. As early as ninety (90) days prior to its expiration, the Division will forward a renewal noti?cation. Upon the Division?s receipt of -a properly completed renewal application and $150.00 application fee, it will issue a renewal certi?cate: In addition, representatives from the Division may conduct periodic visits aridfor request additional hifornla?on to monitor and evaluate the continued equal employment opportunity compliance of your company or firm. Moreover, the Division may provide your company or ?rm with technical assistance, as required. Please be sure to notify the Division immediately if your company?s federal identi?cation number. name or ?address changesCertificaligrif :92 .GEBIIFICATE EMPLOYEE INFORMATION This is-to ce rtify' that the-contractor listed he'll??vr??ras ?Ts?tinLiitte?dianfETrh?ployee Information Report pursuant to . . i .5 ., let'seq; and the 'saig?it'e ort Thus approval will rernaIn In J. 1".3 . . . . ?efiectfor'llie'period-in; .?L?ra/l ?Etna ._ujj 13:2" pi 4:2; . 550 BROAD STREET, 11TH ?np?gt?f?e?igg A NEWARK NJ 5/ ?aw?fl?; . Andrew F. Sldamon-Erlstoff . - . . .Qi'a?in Trance: =rpr BOROUGH OF ROSELLE PARK EXHIBIT A NIANDATORY EQUAL EWLOYMENT OPPORTUNITY LANGUAGE N.J.S.A. 10:5?31 et seq. (PL. 1975, C. 127) N.J.A.C. 17:27 GOODS, PROFESSIONAL SERVICE AND GENERAL SERVICE CONTRACTS During the performance of this contract, the contractor agrees as follows: The contractor or subcontractor, where applicable, will not discriminate against any employee or applicant for employment because of age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex. Except with respect to affections] or sexual orientation and gender identity or expression, the contractor will ensure that equal employment opportunity is afforded to such applicants in recruitment and employment, and that employees are treated during employment, without regard to their age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex. Such equal employment Opportunity shall include, but not be limited to the following: employment, upgrading, demotion, or transfer; recruitment or recruitment advertising; layoff or termination; rates of pay or Other forms of compensation; and selection for training, including apprenticeship. The contractor agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the Public Agency Compliance Of?cer setting forth provisions of this nondiscrimination clause. The contractor or subcontractor, where applicable will, in all solicitations or advertisements for employees placed by or on behalf of the contractor, state that all quali?ed applicants will receive consideration for employment without regard to age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex. The contractor or subcontractor will send to each labor union, with which it has a collective bargaining agreement, a notice, to be provided by the agency contracting officer, advising the labor union of the contractor?s commitments under this chapter and shall post copies of the notice in conspicuous places available to employees and applicants for employment. The contractor or subcontractor, where applicable, agrees to comply with any regulations promulgated by the Treasurer pursuant to N.J.S.A. 10:5-31 et seq., as amended and supplemented from time to time and the Americans with Disabilities Act. I The contractor or subcontractor agrees to make good faith efforts to meet targeted Borough employment goals established in accordance with N.J.A.C. 17:27-5 .2. The contractor or subcontractor agrees to inform in writing its appropriate recruitment agencies including, but not limited to, employment agencies, placement bureaus, colleges, universities, and labor unions, that it does not discriminate on the basis of a e, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex, and that it will discontinue the use of any recruitment agency which engages in direct or indirect discriminatory practices. The contractor or subcontractor agrees to revise any of its testing procedures, if necessary, to assure that all personnel testing conforms with the principles of ob-related testing, as established by the statutes and court decisions of the State of New Jersey and as established by applicable Federal law and applicable Federal court decisions. In conforming with the targeted employment goals, the contractor or subcontractor agrees to review all procedures relating to transfer, upgrading, downgrading and layoff to ensure that all such actions are taken 24 EXHIBIT A MANDATORY EQUALEWLOYMENT OPPORTUNITY LANGUAGE N.J.S.A. 10:5-31 et seq. (PL. 1975, C. 127) N.J.A.C. 17:27 GOODS, PROFESSIONAL SERVICE AND GENERAL SERVICE CONTRACTS (Continued) without regard to age, race, creed, color, national origin, ancestry, marital status, affectional or sexual orientation, gender identity or expression, disability, nationality or sex, consistent with the statutes and court decisions of the State of New Jersey, and applicable Federal law and applicable Federal court decisions. The contractor shall submit to the public agency, after noti?cation of award but prior to execution of a goods and services contract, one of the following three documents: Letter of Federal Af?rmative Action Plan Approval Certi?cate of Employee Information Report Employee Information Report Form AA302 (electronically provided by the Division and distributed to the public agency through the Division?s website at The contractor and its subcontractors shall furnish such reports or other documents to the Division of Purchase Property, CCAU, EEO Monitoring Program as may be requested by the of?ce ?om time to time in order to carry out the purposes of These regulations, and public agencies shall furnish such information as may be requested by the Division of Purchase Property, CCAU, EEO Monitoring Program for conducting a compliance investigation pursuant to Subchapter 10 of the Administrative Code at N.J.A.C. 17:27. 25 BOROUGH OF ROSELLE PARK AMERICANS WITH DISABILITIES ACT OF 1990 Equal Opportunity for Individuals with Disability The Contractor and the Owner, do hereby agree that the provisions of Title 11 of the Americans with Disabilities Act of 1990 (the "Act") (42 US. C. 512] 01 et seq), which prohibits discrimination on the basis of disability by public entities in all services, programs, and activities provided or made available by public entities, and the rules and regulations promulgated pursuant there unto, are made a part of this contract. In providing any aid, bene?t, or service on behalf of the owner pursuant to this contract, the contractor agrees that the performance shall be in strict compliance with the Act. In the event that the contractor, its agents, servants, employees, or subcontractors violate or are alleged to have violated the Act during the performance of this contract, the contractor shall defend the owner in any action or administrative proceeding commenced pursuant to this Act. The contractor shall indemnify, protect, and save harmless the owner, its agents, servants, and employees from and against any and all suits, claims, losses, demands, or damages, of whatever kind or nature arising out of or claimed to arise out of the alleged violation. The contractor shall, at-its own expense, appear, defend, and pay any and all charges for legal services and any and all costs and other expenses arising ?'om such action or administrative proceeding or incurred in connection therewith. In any and all; complaints brought pursuant to the owner?s grievance procedure, the contractor agrees to abide by any decision of the owner which is rendered pursuant to said grievance procedure. if any action or administrative proceeding results in an award of damages against the ouster, or if the owner incurs any expense to cure a violation of the ADA which has been brought pursuant to its grievance procedure, the contractor shall satisfy and discharge the same at its own expense. The'owner shall, as soon as practicable after a claim has been made against it, give written notice thereof to the contractor along with full and complete particulars of the claim, If any action or administrative proceeding is brought against the owner or any of its agents, servants, and employees, the owner shall expeditiously forward or have forwarded to the contractor every demand, complaint, notice, summons, pleading, or other process received by the owner or its representatives. It is expressly agreed and understood that any approval by the owner of the services provided by the contractor pursuant to this contract will not relieve the contractor ofthe obligation to comply with the Act and to defend, indemnify, protect, and save Harmless the owner pursuant to this paragraph. It is further agreed and understood that the owner assumes no obligation to indemnify or save harmless the contractor, its agents, servants, employees and subcontractors for any claim which may arise out of their performance of this Agreement. Furthermore, the contractor expressly understands and agrees that the provisions of this indemnification clause shall in no way limit the contractor?s obligations assumed in this Agreement, nor shall they be construed to relieve the contractor from any liability, nor preclude the owner from taking any other actions available to it under any other provisions of the Agreement or otherwise at law. The undersigned vendor consents to the full understanding of the forgoing Americans with Disabilities Act Language of 1990: Bidder/Vendor: Samuel Klein and Company, 9 Signature: WW Rt til?Mix}? FullName (Print). Andrew R. Pascale Title: Partner Date November 27, 2018 BOROUGH OF ROSELLE PARK DISCLOSURE OF INVESTMENT ACTIVITIES IN IRAN PART 1: CERTIFICATION BIDDERS MUST COMPLETE PART 1 BY CHECKING EITHER BOX. Pursuant to Public Law 2012, c. 25, any person or entity that submits a bid or proposal or otherwise preposes to enter into or renew a contract must complete the certi?cation below to attest, under penalty of peljury, that neither the person or entity, nor any of its parents, subsidiaries, or af?liates, is identi?ed on the Department of Treasury?s Chapter 25 list as a person or entity engaging in investment activities in Iran. The Chapter 25 list is found on the Division?s website at Bidders must review this list prior to completing the below certi?cation. Failure to complete the codi?cation will render a bidder?s proposal non-responsive. PLEASE CHECK EITHER BOX: El I certify, pursuant to Public Law 2012, c. 25, that neither the person/entity listed above nor any of the entity?s parents, subsidiaries, or af?liates is listed on the Department of the Treasury?s list of entities determined to be engaged in prohibited activities in Iran pursuant to FL. 2012, c. 25 (?Chapter 25 List?). I further certify that I am the person listed above, or I am an o?icer or representative of the entity listed above and am authorized to make this certi?cation on its behalf. I will skip Part 2 and sign and complete the Certi?cation below. OR I am unable to certify as abovekbecause I or the bidding entity and/or one or more of its parents, subsidiaries, or affiliates is listed on the Department?s Chapter 25 list. I will provide a detailed, accurate and precise description of the activities in Part 2 below and Sign and complete the Certi?cation below. Failure to provide such will result in the proposal being rendered as non?responsive and appropriate penalties, ?nes and/or sanctions will be assessed as provided by law. PART 2 PROVIDE FURTHER INFORMATION RELATED TO INVESTMENT ACTIVITIES 1N IRAN You must provide a detailed, accurate and precise description of the activities of the bidding personfentity, or one of its parents, subsidiaries or af?liates, engaging in the investment activities in Iran outlined above by completing the form below. (PROVIDE INFORMATION RELATIVE TO THE ABOVE QUESTIONS. PLEASE PROVIDE THOROUGH ANSWERS TO EACH QUESTION. IF YOU NEED TO MAKE ADDITIONAL ENTRIES, USE ADDITIONAL PAGES). Name: Relationship to Bidder/Vendor: Description of Activities: Duration of Engagement: . Anticipated Cessation Date: Bidder/Vendor: Contact Name: Contact Phone Number: 27 DISCLOSURE OF INVESTNIENT ACTIVITIES IN IRAN (Continued) CERTIFICATION I, being duly sworn upon my oath, hereby represent and state that the foregoing information and. any attachments thereto to the best of my knowledge are true and complete. I attest that I am authorized to execute this certi?cation on behalfof the below?referenced person or entity. I acknowledge that the Borough of Roselle Park is relying on the infonnation contained herein and thereby acknowledge that I am under a continuing obligation from the date of this certi?cation through the completion of contracts with the Borough of Roselle Park to notify the Borough of Roselle Park in writing of any changes to the answers or information contained herein. I acknowledge that I am aware that it is a criminal offense to make a false statement or misrepresentation in this certi?cationrecognize that I am subject to criminal prosecution under the law and that it will also constitute a material breach of my agreements(s) with the Borough of Roselle Park and that the Borough of Roselle Park at its option may declare any contract(s) resulting from this certi?cation void and unenforceable. Full Name (Print): Andrew R. Pascale Signature: PM Title: Partner Date NOVember 27, 2018 Bidder/Vendor: Samuel Klein and Campany. 1 28 BOROUGH OF ROSELLE PARK INSURANCE REQUIREMENTS AND ACKNOWLEDGEBENT FORNI Certi?cate(s) of Insurance shall be ?led with the Borough Clerk's Of?ce upon award of contract by the governing body The minimum amount of insurance to be carried by the Professional Service Entity shall be as follows: PROFESSIONAL LIABILITY INSURANCE Limits shall be a minimum of $1,000,000.00 for each claim and $1,000,000.00 aggregate each policy period. Acknowledgement of Insurance Requirement: SIGNATURE: PW DATE: Number 22, 2913 . Pascale Partner (Printed Name Title) 29 DATE CERTIFICATE OF LIABILITY INSURANCE 10/17/2019 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS I CERTIFICATE DOES NOT AFFIRMATTVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certi?cate holder is an ADDITIONAL INSUREDI the policylies} must be endorsed. If SUBRDGATIDN IS WAIUED. subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certi?cate does not confer rights to the certificate holder in lieu of such endorsemen?s}. IE ACORD Lun?F/ PRODUCER Lynda Hawk Conover Beyer Associates FIAIDCIIEA. Em: (732) 223 -9'7 00 . IRE. No}: (132)223-6041 2 6 0 0 Highway 3 5 EEIDFRHESS: 1yhawk?conoverbeyer . com AFFORDING COVERAGE NAIC II Manasquan NJ 08735 Ins .Co . of Midwest $1478 INSURED INSURER :Hartford Underwriters Ins . Co . 3 104 Samuel Klein 8: Co INSURER Hiscox Insurance Company Inc 10200 550 Broad Street INSURER D: EURER Rewark NJ 0 7 1 0 2 INSURER COVERAGES CERTIFICATE NU Master COI REVISION NUMBER: THIS IS TO CERTIFY THATTHE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE-POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OFANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN. THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR ADE-L suns um EFF ~r Exp L-m TYPE OF INSHRANCE POLICY NUMBER {Jarnomw 53%ng COMMERCIAL GENERAL LIABIIJTY EACH OCCURRENCE 5 1, 000, 000 WI A CLAIMS-MADE OCCUR 300. 000 PERSONAL aAw INJURY 1.000.000 LIMIT APPLIES PER.- CENERALAGGRECATE 2 . . 000 POUCY 5?38; Loc PRODUCTS - COMPIOP AGE AUTOMOBILE 1. 000 000 A ANYAUTO BODILY INJURY (Per 13smv3127 6/1/2015 6/1/2019 BODILY INJURY (Per accident) 5' x' NON-OWNED PROPERTY DAMAGE HIRED AUTOS AUTOS er UMBRELLA LIAB OCCUR EACH OCCURRENCE 2. 000. one A EXCESS CLAIMS-MACE AGGREGATE 2, a . one OED RETENTION 5 1D.UDD 13SBAPV3727 5/1/2018 6/1/2019 5 wow-Essa COMPENSATION 1; PER OTH- ANU LIABIIJTY I 5mm? I ER ANT EL. EACH ACCIDENT 1 . one . DFFICERMEMBER . {Mandatory In NH: 13HECAW4563 5/1/2019 6/1/2019 EL. DISEASE - 1. 000, am: If yes. decc?be under DESCRIPTION OF OEERATT OMS below EL. DISEASE - POLICY LIMIT 1 J. . 000 . coo Professional Liability muscsass .13 9/5/2019 9/5/2019 Each Claim Linii $2 000. 000 AnnualAggregaIe $2 000 000 DESCRIPTION OF OPERATIONS I LOCATIONS (ACORD 101I Additional Remarks Schedule. may be attached If more space I: required) CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN n- Yin FOR SAMPLE PURPOSE ONL ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE 1933-2014 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORD 30 Warren ACORD 25 (2014I01) (201401) BOROUGH OF ROSELLE PARK CERTIFICATION REGARDING POLITICAL CONTRIBUTIONS STATE OF NEW JERSEY SS. COUNTY OF ESSEX 1, Andrew R. Pascale of the firm of Samuel Klein and Company in the County of ESSEX and the State of New Jersey, of__ full age, being duly sworn according to law on my oath depose and say that: I am the Partner of the ?rm of Samuel Klein and Company, the Professional Service Entity making the submissions for the above named Service, and that I executed the said submission with ?ill authority to do so; that said Professional Service Entity acknowledges that it is aware that the Borough of Roselle Park pursuant to Section 2-4 of the Borough Code prohibits the awarding of any public contract to any Professional Service Entity that has contributed in excess of two hundred ($200.00) dollars to a campaign committee of any Borough of Roselle Park candidate or holder of the public office having ultimate responsibility for the award of the contract, or to any Borough of Roselle Park or Union County Party Committee, or to any political action committee (PAC) that is organized for the primary purpose of promoting or supporting Borough of Roselle Park municipal candidates or municipal of?ceholders, within one (1) calendar year immediately preceding the date of the contract or agreement. I further warrant that pursuant to Roselle Park Borough Section 2-4, a ?professional service provider? seeking a public contract means: an individual, including the individual?s spouse, if any, and any child living at home; person; ?rm; corporation; professional corporation; partnership; organization; or association. The de?nition of a service provider includes all principals who own one percent or more of the equity in the corporation or business trust, partners, and of?cers in the aggregate employed by the provider as well as any subsidiaries directly controlled by the service provider. I further warrant that I have reviewed Borough Code Section 2-4. I hereby ?eertify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment for contempt of Court. Subscribed and sworn to before me . this day of - 1. 2013/ PM (Signature of Professional) Name: Andrew R. Pascale 87(er LN. eff/? Title: Partner (Signature of Notary) (Af?x Seal) 31 STATE OF NEW JERSEY BUSINESS REGISTRATION CERTIFICATE 32 08110104 Taxpayer Identification# 221-481-1391000 Dear Business Representative: Congratulations! You are now registered with the New Jersey Division of Revenue. Use the Taxpayer Identi?cation Number listed above on all correspondence with the Divisions of Revenue and Taxation as well as with the Department of Labor (if the business is subject to unemployment withholdings). Your tax returns and payments will be ?led under this number. and you will be able to access information about your account by referencing it. Additionally. please note that State law requires all contractors and subcontractors with Public agencies to provide proof of their registration with the Division of Revenue. The law also amended Section 92 of the Casino Control Act. which deals with the casino service industry. We have attached a Proof of Registration Certi?cate for your use. To comply with the law. if you are currently under contract or entering into a contract with a State agency. you must provide'a copy of the certificate to the contracting agency. STATEOFNEWJERSEY Iau'smess Racism-non 4?0 unu? l?mIl?l Ill?Ill?- II. - .- I l__I II ?2:5 Eillr.? ?10351:! i ll El lli' ?l2! Elli u: 3 .- . ?1313 3311 - li?l 33 Fem, W-9 Request for Taxpayer Give Form to the (Rev. December2014) Identification ber a nd Certification requester Do not Department of the Treasury send to the Internal Revenue Service BOROUGH OF R0 SELLE PARK 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Samuel Klein and Company, CPA's 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classi?cation; check only one of the following seven boxes: 4 Exemptions (codes apply only propnetoror El CCorporatlon SCorporatlon Partnership Trustlestate :?Zrttarn?initgf:ng?ngwdualsse I ruc g- LLC 3. Limited liability company. Enter the tax classi?cation corporation, corporation, P=partnership) Exempt payee code (if any) 3 Note. For a single?member LLC that is disregarded, do not check check the appropriate box in the line above for Exemption from FATCA reporting the tax classi?cation of the single-member owner. code (if any) Other (see instructions) (Applies to accounts mathIr-u'ned outside the us.) 5 Address (number, street, and apt. or suite no.) Requester's name and address (optional) 550 Broad Street 6 City. state. and ZIP code Newark, New Jersey 07102 7 List account number(s) here (optional) See Specific Instructions on page 2. mam-maxim Identification Number (TIN) Enter your TIN inithe appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number - backup withholdij?ig. For individuals. this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part instructions on page 3. For other entities. it is youri employer identi?cation number (EIN). If you do not have a numberpage 3. or Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for i Employer identi?cation number guidelines on whose number to enter. Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identi?cation number (orl am waiting for a number to be issued to me): and 2. I am not subject to backup withholding because: I am exempt from backup withholding, or have not been noti?ed by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or the IRS has noti?ed me that I am no longer subject to backup withholding; and 22?1481139 3. I am a US. citizen or other US. person (de?ned below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certi?cation instructions. You must cross out item 2 above if you have been noti?ed by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return._ For real estate transactions. item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement and generally, payments other than interest and dividends, you are not required to sign the certi?cation, but you must provide your correct TIN. See the instructions on page 3. Sign 3? . 0. Here ?teats: . Mm It. Pm November 27, 2013 Hm Form W-9 (Rev 12-205121 QUALITY CONTROL REVIEW LETTER 35 3; ?2 rename menu-ans Certi?ed Public Accountants System Review Report December 10, 2014 To the Partners of Samuel Klein and Company and the Peer Review Committee of the New Jersey Society of CPAs. We have reviewed the system of quality control for the accounting and auditing practice of Samuel Klein and Company (the ?rm) in effect for the year ended May 31, 2014. Our peer review was conducted _'in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certi?ed Public Accountants. The ?rm is responsibte for designing a system .of quality control and complying with it to provide the ?rm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quaiity control and the ?rm?s compliance'iherewitb based on. our. review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee bene?t plans. In our opinion, the system of quality control for the accounting and auditing practice of Samuel Klein and Company in effect for the year ended May 31, 20141 has been suitably designed and complied with to provide the ?rm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of,pass, pass with de?bfency?es) or fart Samuel Klein and Company has received a peer review rating of pass. Davie Kaplan, CPA, P.C. @ml lay/(am, arr/1,690 Davie Kaplan. CPA. RC. "inn and carter-a! Plaza - Rochester. New York 14614 36 AFFIRMATIONS 37' Affirmations We affirm that we are properly licensed for public practice as Certified Public Accountants/Licensed Public Accountants, Licensed Registered Municipal Accountants and as Licensed Public School Accountants. We affirm that we meet the independence requirements of the GovernmentAuditing Standards published by the US. General Accounting Of?ce. We affirm that we do not have a record of substandard audit work with the State of New Jersey. We affirm that we meet any other specific qualification requirements imposed by Federal or State Law. We af?rm that we participate in peer review and received an unquali?ed opinion on the review conducted in 2014. We af?rm that the Partners, Managers and all staff members have completed continuing professional education requirements in governmental accounting within the last three (3) years. We affirm that our firm is not currently in violation of any regulatory rules and regulations that may have an impact on our operations. We af?rm that we comply with the requirements of PL. 1975 C. 127 - Af?rmative Action. Enclosed is a copy of our State Certi?cate of Employee information. We af?rm that our ?rm is registered with the New Jersey Division of Revenue. Enclosed is a copy of our Business Registration Certi?cate. We af?rm that our firm has been under the current management for twenty-?ve (25) years. We affirm that we are not now or have not been in the past involved in any bankruptcy or reorganization proceedings. We affirm that we have no immediate relatives of the Partners of Samuel Klein and Company who are Borough employees or elected of?cials, as de?ned by Government Auditing Standards and the AICPA Code of Ethics. 38 RESUMES 39 Position: Education: Professional Experience: Professional Licenses: Professional Organizations: Community Organizations: Committee of RMA Association: JOSEPH J. FACCONE, PA, RMA, PSA, CMFO 1 Unami Lane Scotch Plains, New Jersey 07076 Email Address: Senior Partner - Governmental Practice Samuel Klein and Company Certi?ed Public Accountants Bachelor of Business Administration Upsala College East Orange, New Jersey Employee of Samuel Klein and Company since 1961 and Managing Principal of the ?rm from 1990. He has had extensive experience in municipal, school and governmental accounting, auditing, finance and State and Federal grants. In addition to audit services, Mr. Faccone is involved with local governments in connection with budget assistance, bond and note official statements and conferences with rating organizations such as Moody's and Standard and Poor's and bond counsel and representation with regard to hearings before the New Jersey Local Finance Board. Public Accountant - New Jersey Registered Municipal Accountant - New Jersey Public School Accountant - New Jersey Certi?ed Municipal Finance Of?cer of New Jersey (CMFO) Registered Municipal Accountants Association of New Jersey and former President. Member of Board of Trustees of Gran Centurians Member of Executive Committee which meets with the New Jersey State Director of the Division of Local Government Services and Assistant Commissioner of Education, Business Division, on matters of budgeting, accounting and finance. 40 Position: Education: Professional Expenence: Professional Licenses: Professional Organizations: MARVIN GOTTLIEB, CPA, PSA 15 Shafto Street Clifton, New Jersey 07012 Email Address: Partner, Commercial Practice Samuel Klein and Company Certi?ed Public Accountants Bachelor of Arts Rutgers University Newark, New Jersey Master of Business Administration Rutgers Graduate School of Business Newark, New Jersey Five years of diversi?ed audit experience with a "Big 8" international accounting firm, followed by ten years of practice as ?rst a sole practitioner and then a partner in the firm of Gottlieb and Ehrlich, Certi?ed Public ACCOuntants. Over twenty-?ve years in his current position as Partner of Samuel Klein and Company. Extensive in-charge responsibility in the following industries and specialized practice areas: . Advertising and Marketing . Medical and Dental . Architecture and Engineering . Tax Accounting . Condominium Associations . Not-for?Pro?t Organizations . Construction Contracting . Retail Sales . Distribution (Multi-National) . Transportation . Education Federal and State Grant-in?Aid Audits . Legal Profession . Forensic Accounting . Manufacturing (Multi-Plant) Certified Public Accountant New Jersey Certi?ed Public Accountant - New York American Institute of Certi?ed Public Accountants New Jersey Society of Certi?ed Public Accountants New York Society of Certified Public Accountants 41 Position: Education: Professional Experience: Professional Licenses: Professional Organizations: MARVIN LUSTBADER, CPA, RMA, PSA 131 Marion Drive West Orange, New Jersey 07052 Email Address: Partner, Governmental Practice Samuel Klein and Company Certi?ed Public Accountants Bachelor of Science Fairleigh Dickenson University Rutherford, New Jersey Prior to joining Samuel Klein and Company, Mr. Lustbader was a staff member in the ?rm of AM. Hart and Company, Certi?ed Public Accountants. Since that time, his experience has been a concentration of municipal, school and governmental accounting, auditing and management. Certi?ed Public Accountant New Jersey Registered Municipal Accountant - New Jersey Public School Accountant - New Jersey American Institute of Certi?ed Public Accountants New Jersey Society of Certi?ed Public Accountants Registered Municipal Accountants Association of New Jersey 42 Position: Education: Professional Expenence: Computer Skills: Community Organizations: MICHAEL 412 Park Place Roselle Park, New Jersey 07204 Email Address: Partner - Governmental Practice Samuel Klein and Company Certified Public Accountants Bachelors of Science Seton Hall University South Orange, New Jersey A member of the ?rm since 1987, concentrating in governmental accounting, has extensive experience supervising and performing audits of large urban Municipalities, School Districts, Authorities and Federal and State Grants, as required by the Uniform Guidance and NJ OMB 15-08. Annually plan and perform audits, allocate and train staff according to the needs of the particular engagement, interact with client personnel and management, including those charged with governance during the audit. Prepare audit reports for submission to various governmental regulatory agencies and meet with client management at conclusion of the audit to discuss ?ndings and corrective actions if applicable. In conjunction with the Audit Managers, researched and prepared internal audit programs which the ?rm Utilizes in performing statutory audits, and ensures programs are in compliance with all applicable State and Federal Regulations. Windows and various accounting software programs Member of the Board of Trustees of Friends of RPHS 43 Position: Education: Professional Experience: Professional Licenses: Professional Organizations: Community Organizations: ANDREW R. PASCALE, CPA, RMA, PSA 54A Intervale Road Boonton, New Jersey 07005 Email Address: Partner - Governmental Practice Samuel Klein and Company Certified Public Accountants Bachelor of Arts in Accounting William Paterson College Wayne, New Jersey A member of the firm since 1987, concentrating in governmental accounting, has extensive experience supervising and performing audits of Municipalities, School Districts, Authorities and Federal and State Grants, as required by the Uniform Guidance and NJ OMB 15?08. Certi?ed Public Accountant - New Jersey Registered Municipal Accountant - New Jersey Public School Accountant - New Jersey American Institute of Certi?ed Public Accountants New Jersey Society of Certi?ed Public Accountants Trustee and member Registered Municipal Accountants Association of New Jersey Treasurer of the Board of Trustees of the First United Methodist Church 44 Position: Education: Professional Experience: Professional Licenses: Professional Organizations: Other Organizations: WALTER P. RYGLICKI, CPA, RMA, PSA 23 Sandhurst Road Lakewood, New Jersey 08701 Email Address: Partner, Governmental Practice Samuel Klein and Company Certi?ed Public Accountants Bachelor of Arts, Political Science The College of Holy Cross Worcester, Massachusetts Additional Studies: St. Peter?s College Jersey City, New Jersey Over thirty years of experience in municipal, school and governmental accounting, auditing and ?nance. In addition to audit services, Mr. Ryglicki is involved with local governments and school districts in connection with budget assistance. Also, he has given lectures on various municipal and school topics. Certi?ed Public Accountant - New Jersey Registered Municipal Accountant - New Jersey Public School Accountant New Jersey - American Institute of Certi?ed Public Accountants New Jersey Society of Certified Public Accountants Registered Municipal Accountants Association of New Jersey Former Member and Chairman of the Township of Hazlet Rent Control Board 45 Position: Educa?on: Professional Experience: Professional Licenses: Professional Organizations: Other Organizations: GERARD STANKIEWICZ, CPA, RMA, PSA 254 Stonehurst Boulevard Freehold, New Jersey 07728 Email Address: Partner, Governmental Practice Samuel Klein and Company Certi?ed Public Accountants Bachelor of Science Monmouth University West Long Branch, NJ 07740 Mr. Stankiewicz began his professional career over thirty-?ve years ago. Prior to becoming a partner with his previous ?rm, he was a Supervisor of Accounting and Auditing with the international accounting ?rm, where he became further involved in the auditing of large government funded programs and not-for?profit entities. Mr. Stankiewicz joined the ?rm Samuel Klein and Company in January of 1998 as a result of a merger. Mr. Stankiewicz has extensive experience auditing municipalities, utilities authorities, boards of education, libraries and ?re districts. In addition, he also serves many clients as financial advisor in the areas of budget consulting, capital project planning, capital budgeting, tax rate matters, utility rate studies and matters related to debt service, including projection of debt maturities, preparation of of?cial statements, purchasing and accounting procedures, meetings with the Local Finance Board and rating agencies and any other matters related to the overall ?nancial management system of a client. Certi?ed Public Accountant - New Jersey Registered Municipal Accountant - New Jersey Public School Accountant - New Jersey American Institute of Certi?ed Public Accountants New Jersey State Society of Certi?ed Public Accountants Registered Municipal Accountants Association of New Jersey Former member of the Township of Freehold Zoning Board, 1993-1997 46 Position: Educa?on: Professional Experience: Computer Skills: ANDREW W. ZABIEGA 1101 Coolidge Avenue Whiting, New Jersey 08759 Email Address: Partner - Governmental Practice Samuel Klein and Company Certified Public Accountants Bachelor of Science Jersey City State College Jersey City, New Jersey A member of the ?rm since 1986, concentrating in governmental accounting, has extensive experience supervising and performing audits of large urban Municipalities and School Districts, Authorities and Federal and State Grants as required by the Single Audit Act and Uniform Guidance. Annual assignments include planning and performing audits of several municipalities and school districts. Prepare and maintain all ?nancial records for a ?scal year municipality as head of Finance. Tasks include general ledgers, payroll, purchasing and budget preparation. Allocate and train staff according to the needs of the particular engagement, interact with client personnel and management, including elected of?cials, during audit. Prepare Statutory Audit Report for submission to various governmental agencies, and meet with client management at conclusion of the audit to discuss findings. In conjunction with the Audit Managers, researched and prepared internal audit programs which the ?rm utilizes in performing statutory audits, and ensures programs are in compliance with all applicable state and federal regulations. Windows and various accounting software programs 47 Position: Education: Professional Experience: Professional Licenses: Computer Skills: KATHLEEN DELGADO, CPA, PSA BOX 83 CARLSTADT, NEW JERSEY 07072 Email Address: Manager - Governmental Practice Samuel Klein and Company Certi?ed Public Accountants Bachelor of Science Rutgers University Newark, New Jersey Employee of firm since 1987, concentrating solely in the governmental accounting area. Has been involved with supervising staff in audits of municipal governments, Boards of Education, authorities and Joint Insurance Funds. Has extensive experience in the preparation of ?nancial statements relating to Municipal Government, Board of Education and Authority audits. Certi?ed Public Accountant Public School Accountant Windows and various accounting software programs 48 Position: Education: Professional Experience: MICHAEL J. PENNELL 31 Center Street Oceanport, New Jersey 07757 Manager Samuel Klein and Company Certified Public Accountants Bachelor of Science The College of New Jersey Trenton, New Jersey Manager on small to medium size Municipal engagements. Supervision of staff accountants in the preparation of Municipal and School Board Audits in compliance with State of New Jersey requirements. Audits and statement preparation of municipal held funds which include Current Fund, General Trust Fund, General Capital Fund, Utility Funds and the Municipal Court. Experience in the preparation of Municipal Budgets, Annual Financial Statements and Annual Debt Statements. Audits of Municipal Revenue Departments, including Tax Collector, Utility Collector, Municipal Clerk, Construction Code and Vital Statistics. Experience in the daily operations of Municipal Governments, including revenue collection, purchasing, general ledgers and journal entries. 49 irJ?A.