Reso 2019-2899 - Laserfiche WebLink

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City of Sunny Isles Beach December 19, 2018 Page 5 _ findings and a separate corrective action plan. The summary schedule of prior audit findings should be available for our review on October 1,2019. You are responsible for identifying all federal and state awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal and state awards(including notes and non-cash assistance received) in conformity with the Uniform Guidance and the Florida Single Audit Act. You agree to include our report on the schedule of expenditures of federal and state awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal and state awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal and state awards that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1)you are responsible for presentation of the schedule of expenditures of federal and state awards in accordance with the Uniform Guidance and the Florida Single Audit Act; (2)you believe the schedule of expenditures of federal and state awards, including its form and content, is stated fairly in accordance with the Uniform Guidance and the Florida Single Audit Act; (3)the methods of measurement or presentation have not changed from those used in the prior period(or, if they have changed,the reasons for such changes); and (4)you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal and state awards. You are also responsible for the preparation of the other supplementary information,which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on,the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsi- bilities include acknowledging to us in the written representation letter that (1)you are responsible for presentation of the supplementary information in accordance with GAAP; (2)you believe the supple- mentary information, including its form and content, is fairly presented in accordance with GAAP;(3)the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed,the reasons for such changes); and (4)you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing manage- ment's views on our current findings,conclusions,and recommendations,as well as your planned corrective actions,for the report, and for the timing and format for providing that information. Engagement Administration,Fees,and Other We may from time to time and depending on the circumstances, use third-party service providers in servicing your account. We may share confidential information about you with these service providers,but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies,procedures, and safeguards to protect the confidentiality of your personal infor- mation. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement,you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. We understand that your employees will prepare all cash, accounts receivable,or other confirmations we request and will locate any documents selected by us for testing.