Our firm is recognized throughout the governmental and non-profit communities due to our extensive involvement over the years. Firm members have wide-ranging experience in governmental and non-profit accounting and auditing. We have extensive experience auditing under Government Auditing Standards and the Single Audit Act. Firm members have served numerous governmental and non-profit clients - both large and small. Governments include municipalities, counties, special districts, charter schools as well as many federal and state programs. Non-profit organizations include voluntary health and welfare, community health centers and other health care agencies, religious, educational, domestic violence, retirement homes, child care and child abuse prevention, intervention and prevention for the chemically dependent, museums, and other similar non-profit organizations. The experience of our partners and staff brings a distinct expertise to our firm. Close partner involvement on audit engagements is designed to provide our clients with top professional service and the requisite assistance frequently requested and needed by client personnel. We commit ourselves to client service. As opposed to many other CPA firms who avoid governmental and non-profit auditing due to its complex nature, our firm is committed to keeping current and assisting our clients meet their unique financial reporting requirements.

---

Highly regarded throughout the state as a specialist in the field of governmental and non-profit auditing and accounting, Tom Reilly is actively involved with the FICPA's sponsored committees dealing with Governmental Accounting and Auditing. He has participated on the State and Local Government Section/Committee for a number of years. He is a past chairman of the Section. He chaired a subcommittee with direct liaison with the Auditor General and the interpretation of his Rules, which provides necessary guidance to CPAs and local governmental officials. He also participated in the completion of the first compliance document, which was prepared to assist auditors in the performance of necessary procedures on governmental audits.

---

Tom is past chairman of the Governmental Standards Review Committee, which serves a proactive role in clarifying the complex governmental auditing standards that affect both governments and non-profit organizations. He was the guiding influence behind the "Statement of Concern" issued by the committee. This document raised the awareness of many issues needing to be addressed at the federal and state levels. We are proud to state that, because of such efforts, all of these issues have been addressed, reducing the complexities for auditors of governmental and non-profit entities. Tom was on the committee that drafted legislation for the Florida Single Audit Act, which provides necessary guidance to auditors, governments and non-profit organizations dealing with state grants. He also served on the committee that drafted legislation dealing with the auditor selection process for local governments.

---

Tom was actively involved with the Governmental Standards Review Committee addressing the change to Florida Laws re: deteriorating financial conditions of local governmental entities. This resulted in his co-authoring two articles published in the Florida CPA Today. These articles provide much needed guidance for auditors and governmental officials regarding the evaluation of deteriorating financial conditions in local governments.