Reso 2021-3168 - Laserfiche WebLink

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City Commission City of Sunny Isles Beach, FL January 25, 2021 Page 2 We have also been engaged to report on supplementary information other than RSI that accompanies City's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accor- dance with GAAS, and we will provide an opinion on it in relation to the financial statements as a whole: I) Schedule of Expenditures of Federal Awards and State Financial AssistAince, if required 2) Combining and Individual Fund Financial Statements and Schedules 3) Budgetary Comparison Schedules The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with GAAP and to report on the fairness of the supple- mentary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on— ■ Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Croverninew AudiringStandards, Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terns and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Unlj4rin Administradve Requirements, Cnst Principles, and .4adit Requirements fi)r Federal Awards (Uniforin Guidance). The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion, on, the effectiveness of the entity's inter, teal control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform. Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with GRAS; the standards for financial audits contained in Governmew AuditingStaneiards, issued by (fie Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of rm(ior prograrn(s) in accordance with the Uniform Guidance, and other procedures we consider necessary to enable us to express, such opinions. We will issue written reports upon completion ofour Single Audit. Our reports will be addressed to the City Commission of City. We cannot provide assurance that unmodified opinions will be expressed, Circumstances may arise in which it is necessary for its to modify our opinions or add emphasis -of -matter or other -matter paragraphs. If out opinions are other than unmodified, we will discuss the reasons with you in advance, If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement.