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<br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />July 25, 2021 <br /> <br />Dear Sir/Madam: <br /> <br />It is with great satisfaction that I write this letter of recommendation for Marcum LLP. Marcum LLP has <br />been providing auditing services for the City of Deerfield Beach for the past 6 years. <br /> <br />We have found them to be very professional and responsive. They are very prepared for the audit with <br />highly qualified staff who worked closely with us to pre-plan the audit and ensure a smooth process. <br />Our team in particular was composed of Michael Futterman, Moises Ariza and Branden Lopez. <br /> <br />In particular, Marcum LLP assisted us in the implementation of GASB Statement No.68 – Accounting <br />and Financial Reporting for Pensions, GASB Statement No. 72 – Fair Value Measurement and <br />Application and GASB Statement No.75 – Accounting and Financial Reporting for OPEB. We are <br />thankful for their assistance and guidance, which result in a smooth implementation process. <br /> <br />In addition, our City has been subject to Single Audits each year which have included Federal and State <br />Single Audits that are performed in accordance with Uniform Guidance and the Florida Single Audit <br />Act. Our City has also been required to issue a CRA stand-alone financial statement in accordance with <br />Florida Statutes. From our experience, I can express that Marcum LLP has a high level of expertise in <br />all of these specified areas. <br /> <br />I strongly recommend other local governments such as yours to work with Marcum LLP. They have <br />shown a great understanding of our City’s needs; they have cooperated extensively with our staff and <br />they have consistently demonstrated high professional standards, work ethic, skills and knowledge and <br />have met all of the timelines established by our City. <br /> <br /> <br />Sincerely, <br /> <br /> <br /> <br />Stephanie Tinsley <br />Chief Financial Officer <br />City of Deerfield Beach <br />954.420.5571 <br />stinsley@deerfield-beach.com