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CPAs & ADVISORS January 25, 2021 City Commissioners City of Sunny Isles Beach, FL Dear Members of the Pity Commission, We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles Beach, Florida (the City) for the year ending September 30, 2021. Audit Scope and Objectives We will audit the Financial statements of the governmental activities, the business -type activities, the aggre- gate discretely presented component units, each major fund, and the aggregate remaining fund information, Anil the disclosures, which collectively comprise the basic; financial statements of the City as of and for the year ending September 30, 2021, Accounting standards generally accepted in the U.S. (GAAS) provide for certain required supplementary information (RSI), such as management's discussion and analysis (IuID&A), to supplement. City's basic: financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who cor>sider:s it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As pati of our engagement, we will apply certain limited procedures to City's RSI in accordance with GRAS. These limited procedures will consist. Of inquiries of management regarding the methods of preparing the information and comparing the information for° consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements, We will not express an opinion or provide any assurance on the informa- tion because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles (GAAP) and will be subjected to certain limited procedures, but will not be audited: ) Mi anagement's Discussion and Analysis 2) Schedule. of Revenues, Expenditures and Changes in Fund Balance.— Budget and Actual — General Fund 3) Schedule of Changes in the City's Net OPEB Liability and Related Ratios 4) Schedule of Proportionate Share of Net Pension Liability — Florida Retirement System and Health Insurance 'Subsidy Programs 5) Schedule of Contributions — Florida Retirement System and Health Insurance Subsidy Programs 255 South Orange Avenue, Suits 600 -Orlando, FL 32801-3428 •407.740.5400 • mslcpa.cam — An independent firm associated with Moore Global ;, MOORE