Reso 2021-3168 - Laserfiche WebLink

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city Commission City of Sunny Isles Beach, FL January 25, 2021 Page 4 As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Unifortu Guidance. An audit is not designed to provide assurance on internal conti.vi or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that arc required to be communicated under AICPA professional standards, Government AuditingStandards, and the Uniform Guidance. Audit Procedures - Compliance As part of obtaining reasonable assurance about whether the financial statements are fro: of material misstatement, we will perform tests of the City's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Audifing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditec has complied with federal statutes, regulations, and the terins and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Suppletnent for the types of compliance require - merits that could have a direct and material effect an each of the City's major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express, anopinion on City's compliance with require- ments applicable to each of its major pro -am% in our repoi -t on compliance issued pursuant to the Uniform gi , Guidance. Other Services We will also assist in preparing the financial statements of City in conformity with GAAP based on information provided by you. We will perform the services in accordance with -applicable professional standardq. The other services are limited to the financial statement se",ices previously defined. We, in our sole professional judgement, reserve the right to refuse to perform any procedure or take any action that could Lie construed as assuming management responsibilities. Management Responsibilities Management is responsible for (1) designing, implementing, establishing and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material. misstatement, whether due to fraud or error, including internal controls over Federal awards, and for evaluating and monitoring ongoing activities to, help ensure that appropriate goals and objectives are met; (2). following laws and regulations; (3) ensuring that (here is reasonable assurance that government prograins are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the Financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with GAAP; and for compliance with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant agreements (including