MINUTES OF MEETING 

REUNION WEST 

COMMUNITY DEVELOPMENT DISTRICT 

 

 The Audit Committee meeting of the Board of Supervisors of the Reunion West 
Community Development District was held on Thursday, January 11, 2024 at 11:00 a.m. at the 
Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, Florida. 

 

 Present were: 

 

 Sharon Harley Vice Chair 

 Mark Greenstein Assistant Secretary 

 William (Bill) Witcher Assistant Secretary 

 Michael Barry Assistant Secretary 

 

 

 Also present were: 

 

 

 Tricia Adams District Manager 

 Kristen Trucco District Counsel 

 Residents 

 

 

FIRST ORDER OF BUSINESS Roll Call 

 Ms. Adams called the Audit Committee meeting to order at 11:03 a.m. A quorum was 
present. 

 

SECOND ORDER OF BUSNESS Public Comment Period 

 There being no changes, the next item followed. 

 

THIRD ORDER OF BUSINESS Review of Proposals and Tally of Audit 
Committee Members Rankings 

A. DiBartolomeo, McBee, Hartley & Barnes 
B. Grau & Associates 


Ms. Adams recalled when the Audit Committee met in December, the Board authorized 
the issuance of a Request for Proposal (RFP) for audit services. The District was currently 
undergoing the Fiscal Year 2023 audit and the RFP was for the Fiscal Year 2024 audit. The 
Board had the ability to approve an audit agreement of up to five years. Typically, there was a 


five-year agreement and then each year, an Audit Engagement Letter was presented to the Board 
for approval. As a result of the Board authorizing the RFP and noticing the opportunity for audit 
firms to provide proposals, the criteria was sent to six different firms. Ultimately, two firms, 
DiBartolomeo, McBee, Hartley & Barnes (DiBartolomeo) and Grau & Associates (Grau), 
responded by the required deadline and their proposals were provided to the Board. Grau served 
as the District’s auditor for this year and the past four years and prior to that, a different firm 
served as auditor. Mr. Barry asked if GMS had prior experience working with DiBartolomeo. 
Ms. Adams confirmed that GMS worked with DiBartolomeo and although they were new to 
serving CDDs, a small number of audits were awarded to them in the last two years, all of which 
they completed successfully on time and with no errors. Therefore, GMS was confident that they 
had the ability to do the work. As far as the volume of experience with CDDs, Grau had more, 
but DiBartolomeo was certainly qualified to do the work. Ms. Harley questioned who the 
Reunion East CDD used. Ms. Adams recalled that Reunion East also went out for bids and 
received the same two proposals. In the past, both Boards selected the same auditor, which was 
Grau; however, they could not require the Reunion East CDD to select the same auditor. 
Although it was worth noting there could be some efficiencies, and the financials were 
interrelated because of the cost sharing. 

Ms. Adams provided an Auditor Selection Sheet to the Board, along with the proposals 
and instructed the Board to either fill it out individually or they could do a consensus ranking, 
where they would look at each criterion and determine how many points to award based on the 
proposals that are provided. However, in this situation, Ms. Adams recommended the consensus 
ranking. Mr. Greenstein preferred the consensus ranking. Mr. Witcher believed that both 
proposals looked good and questioned the value for $2,000. Ms. Adams felt that there were 
savings with DiBartolomeo and advised that some felt it was a good practice to switch auditors, 
in order to have fresh eyes on the project. The Board discussed the evaluation criteria and 
provided the following ranking, based on Ms. Adams suggestions: 1) Ability of Personnel – 
DiBartolomeo, McBee, Hartley & Barnes: 20 and Grau & Associates: 20 (due to both being 
highly qualified CPAs); 2) Proposers Experience - DiBartolomeo, McBee, Hartley & Barnes: 
18 and Grau & Associates: 20 (due to having more direct experience with CDDs). 3) 
Understanding the Scope of Work - DiBartolomeo, McBee, Hartley & Barnes: 20 and Grau & 
Associates: 20 (due to both completing all of the requested information, filing audits on time and 


being responsive), 4) Ability to Furnish the Required Services - DiBartolomeo, McBee, 
Hartley & Barnes: 20 and Grau & Associates (20) and 5) Price - DiBartolomeo, McBee, Hartley 
& Barnes: 20 (due to being lowest bidder) and Grau & Associates: 15. Based on the ranking, Ms. 
Adams announced that DiBartolomeo, McBee, Hartley & Barnes received 98 points and was 
ranked the number one firms and Grau & Associates was ranked number two with 95 points. 

 

On MOTION by Mr. Witcher seconded by Ms. Harley with all in 
favor accepting the ranking of DiBartolomeo, McBee, Hartley & 
Barnes as the number one ranked firm to provide auditing services 
and Grau & Associates number two was approved. 

 

FOURTH ORDER OF BUSINESS Adjournment 

 

On MOTION by Mr. Witcher seconded by Ms. Harley with all in 
favor the Audit Committee meeting was adjourned at 11:13 a.m. Signature - Tricia Adams
Signature - Graham Staley


 

 

 

 

 

 

Secretary/Assistant Secretary Chairman/Vice Chairman