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RFQ No. 19-11-01 Professional Engineering and Architectural Services for Pedestrian Bridge with Park Elements Across A1A at 174th St. - CCNA. City of Sunny Isles Beach |25 MACCONEL & DODD Certified Public Accounting Firm 6235 66th St. North Pinellas Park, FL 33781 (941) 322-0033 macdod@cpa.com Brandi Adams CPA Independent Auditor’s Report on Internal Control and Compliance Board of Directors and Stockholders Finley Engineering Group, Inc. Tallahassee, FL We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the Statement of Direct Labor, Fringe Benefits & General Overhead of Finley Engineering Group, Inc. (the Company) for the year ended December 31, 2018, and the related notes to the statement, and have issued our report thereon dated April 24, 2019. Internal Control Over Financial Reporting In planning and performing our audit of the statement, we considered the Company’s internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statement, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Company’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned function, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal control such that there is a reasonable possibility that a material misstatement of the Company’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Company’s financial statement is free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations and contracts and Subparts 9900 and Part 31 of the Federal Acquisition Regulations (FAR), noncompliance with which could have a direct and material effect on the determination of the financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. QUALIFICATION INFORMATION & ASSIGNED PERSONNEL E