TO: Mayor and Commissioners
FROM: Carmen Aleman, Interim Chief Financial Officer
THROUGH: Terrence R. Moore, ICMA-CM
DATE: November 17, 2026
Title
APPROVAL OF RESOLUTION NO. 156-26 ESTABLISHING AN EXTERNAL AUDITOR SELECTION COMMITTEE.
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Recommended Action:
Recommendation
Motion to approve Resolution No. 156-26 to establish an External Auditor Selection Committee to assist the governing body in selecting an external auditor to conduct the City of Delray Beach's annual financial audit required by Florida Statue 218.39
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Background:
Section 218.391, Florida Statutes, requires municipalities to establish an Auditor Selection Committee and follow prescribed procedures for the procurement of external audit services. The
purpose of these requirements is to ensure the selection of a qualified independent auditor to conduct the annual financial audit required by Section 218.39, Florida Statutes.
The statue requires that the Committee must consist of at least three (3) members, one (1) of whom must be a member of the governing body of the City, who shall serve as the Chair of the Committee.
Further, an employee of the City may not serve as a member of the Committee; however, they may serve in an advisory capacity.
At the City Commission meeting of September 22, 2026, the City Commission appointed Commissioner Tom Markert as the Chair of the Committee.
The following individual are recommended to serve as additional members of the external audit selection committee:
James Zervis (voting member)
Deputy City Manager and Chief Financial Officer
City of Boca Raton
Munirah Daniel (voting member)
Director of Finance
City of Miami
Barbara Gomez (voting member)
Finance Director
Miami-Dade County
Darrel Thomas (voting member)
Assistant City Manager and Chief Financial Officer
City of Weston
Miguel Augustin (alternate member)
Chief Financial Officer
Broward County Clerk of Circuit and Country Courts
Carmen Aleman (non-voting member)
Interim Chief Financial Officer
City of Delray Beach
City Attorney Review:
Review as to form and legal sufficiency.