CRA Legal Workshop: CRA Legal Issues for Financial Audits
9:30 a.m. – 10:45 a.m.
Palma Ceia 3-4
The law passed by the 2019 Legislature contains new provisions for CRA annual financial audits. This course is geared toward finance, audit and CRA staff who are involved with CRA audits. We will be covering the new audit requirements contained in CS/HB 9. We will share tips and best practices for compliance. We will discuss CRAs, the auditor general guidelines and audit engagement practices. Bring your knowledge and questions to this session to discuss how CRAs must comply from an auditing standpoint with Florida Statutes s.163.387(6) and (7) effective October 1, 2020.
Moderator: Jeremy Earle, PhD, AICP, FRA-RA, Assistant City Manager/CRA Executive Director, City of Hallandale Beach, and Past President, Florida Redevelopment
Association Speakers: Christopher H. Moran, CPA, LLC, Moran & Smith LLP, Certified Public Accountants and Patricia Roberts, CPA, FRA-RA, Deputy City Manager and Internal Auditor, City of Jacksonville Beach (retired)
FL BAR 1906150N
CM I 1.5
CM I L 1.5
FGFOA CPE I 1.0
Jeremy Earle Mr. Earle is the Assistant City Manager and the Executive Director of the Hallandale Beach Community Redevelopment Agency for the City of Hallandale Beach. In addition to managing several departments in the city, he has managed overall several redevelopment projects, redevelopment programs and revitalization activities in the city. He is an award winning urban planner. Under his leadership, the CRAs that he managed won numerous awards for programs relating to sustainability, economic development and marketing. Mr. Earle is considered by many to be an expert in the fields of redevelopment and revitalization, and he has considerable experience working in both the public and private sectors.
Christopher H. Moran Mr. Moran is a Partner with Moran & Smith LLP, Certified Public Accountants in Tallahassee, Florida. He has many years of experience with association, Community Redevelopment Agency, local government and special district audits. He was an audit partner in a large regional CPA firm for over 16 years specializing in local government audits, mostly cities, counties, and special taxing districts. Federal single audit qualified, he opened his own firm and then partnered with Randall Smith for the for the past 8 years. The firm is currently auditing several cities, a county, and a special taxing district. He has taught CPE classes for builders and local governments all over the state. He has also performed numerous consulting engagements related to compliance with Florida Statutes, mostly with impact fees, and restricted uses of local governments fees.
Partners Chris Moran, CPA and Randall Smith, CPA have worked together professionally for over 30 years. Moran & Smith, LLP was formed in 2012 with the belief that their combined experience and vision would provide them with a unique insight and ability to form a team of professionals that could serve clients in the best way possible. Moran & Smith, LLP was created to achieve this view of an ideal accounting firm.
Patricia Roberts Ms. Roberts is a CPA with a degree in Art History and interests in architecture and the historic use of public spaces. After a stint in public accounting, she found her way to the City of Jacksonville Beach, where she worked as the Budget Officer for 15 years, then the Internal Auditor, and then she was appointed as the Deputy City Manager. She was fortunate to work for a City Manager who believed in continuous learning and with co-workers who liked to work in teams. Her relevant experience includes conducting financial and internal audits; developing audit work papers, preparing the City’s Comprehensive Annual Report and budgets; and developing its communications plan.