Review Gulliver Preparatory School enrollment and occupancy

DATE: October 2, 2023 TO: Yocelyn Galiano, ICMA-CM, LEED-GA Village Manager FROM: Stephen R. Olmsted, AICP, LEED-GA Planning Director RE: Gulliver Preparatory School Annual Student Enrollment and Occupancy Review On November 7, 2017, the Village Council approved a conditional use permit and modification of Miami-Dade County Resolution 4-ZAB-119-93 to permit an increase in student enrollment at Gulliver Preparatory School in the Village of Pinecrest from 650 students to 790 students, and to cap the maximum number of students utilizing the Pinecrest Campus at any one time to 938 students no later than the conclusion of the 2020-2021 academic year. Subsequently, on July 16, 2021, the Village Council approved an additional increase in student enrollment and occupancy to 1,000 students, conditioned upon the construction and completion of the external transportation improvements to Kendall Drive including the new proposed school entrance adjacent to SW 64 Court, a right-turn Lane, a left-turn lane, and pedestrian crosswalks. On September 11, 2023, Gulliver submitted a letter from the School President and the Chairman of the Board of Trustees certifying that the number of students enrolled at Gulliver in the Village of Pinecrest is 897 students, in compliance with the approved development order. On September 25, 2023, selected auditors, Keefe McCullough, submitted an “Independent Accountant’s Report on Applying Agreed-Upon Procedures”, indicating that the maximum number of students currently utilizing the Pinecrest Campus, including those students attending from the Miller Drive Campus, is 997 students in compliance with the approved Development Order and Student Enrollment Cap. A copy of Gulliver’s Certification and Keefe McCullough’s “Independent Accountant’s Report” are attached for the Village Council’s review and consideration on October 10, 2023. If you have questions or require additional information, please let me know. Gulliver Preparatory School, Inc. Agreed-Upon Procedures Pursuant to Development Order 2019-0716-3-B For the 2023/2024 Academic Year KMCcpa.com | 6550 N Federal Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone: 954.771.0896 Fax: 954.938.9353 Top 25 Accounting Firms | South Florida Business Journal Top 400 Accounting Firms in the U.S. | INSIDE Public Accounting INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES Vivian Pacheco Director of Operations and Risk Management Gulliver Preparatory School, Inc. Miami, Florida We have performed the procedures enumerated below on the compliance with certain requirements, described in the Development Order (2019-0716-3-B; executed on August 12, 2019) entered into by Gulliver Preparatory School, Inc. (the “School”) and the Village of Pinecrest, Florida (the “Village”) for the 2023/2024 academic year. The School’s management is responsible for the compliance with the Development Order. The School and the Village have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose; to conclude on the compliance and findings for the 2023/2024 academic year in regard to Development Order. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The procedures and findings, for the 2023/2024 academic year, are summarized as follows: 1. We obtained signed audit confirmation letters from the School’s Head of School and the School Registrars for the Upper School Campus and the Miller Drive Campus certifying: a. The number of students enrolled at the Upper School Campus is 897. b. The number of students enrolled at the Miller Drive Campus is 100. c. The maximum number of students attending and utilizing the Upper School Campus at any given time is 997. d. Students regularly attending the Upper School Campus are limited to those students enrolled at the Upper School Campus and the Miller Drive Campus, was confirmed. No exceptions were noted based on the procedures performed. 2. Per Development Order - We obtained from the School, a copy of the certification of the School’s submitted enrollment figures to the Village, by the Head of School and Chair of the Board of Trustees prior to October 1, 2023. The certification’s enrollment figures agreed to the enrollment listings provided on Steps 3 and 4; and confirmed by the School on Step 1. No exceptions were noted based on the procedures performed. Gulliver Preparatory School, Inc. 3. We obtained from the School’s registrar, an enrollment listing of students by grade and class for the 2023/2024 academic year from the Upper School Campus and Miller Drive Campus. We selected a sample of students from the enrollment listing and matched the information to the students’ applications. No exceptions were noted based on the procedures performed. 4. We obtained from the School’s registrar, an enrollment listing of students by grade and class for the 2023/2024 academic year from the Upper School Campus and Miller Drive Campus. We selected a sample of grades and classes and performed a verification of attendance records and count of students. No exceptions were noted based on the procedures performed. We were engaged by the School to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the compliance with certain requirements, as described in the Development Order (2019-0716-3-B;) entered into by the School and the Village. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We are required to be independent of the School and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. This report is intended solely for the information and use of the School’s Board of Trustees and management and the Village’s Council and management; and is not intended to be and should not be used by anyone other than these specified parties. KEEFE MCCULLOUGH Fort Lauderdale, Florida September 21, 2023