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City of Deerfield Beach, Florida June 30, 2021 Page 3 Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated June 30, 2021. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to City’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. The Schedule of Findings and Questioned Costs which includes our audit findings and Appendix A reflecting the Current Year and Prior Years Recommendations to Improve Financial Management, are included in the reporting section of the City’s Comprehensive Annual Financial Report and include two significant deficiencies and one material weakness plus two management letter comments (observation and recommendation) along with management’s responses to correct/improve (corrective action plan) these reported matters and a status of prior year findings and recommendations. Other Matters We applied certain limited procedures to Management’s Discussion and Analysis, Budgetary Comparison Schedules – General Fund and Community Redevelopment Agency, Schedules of Changes in Net Pension Liability and Related Ratios, Schedule of Contributions, and Schedule of Investment Returns – Pension Trust Funds, Schedules of City’s Proportionate Share of Net Pension Liability and Contribution – FRS & HIS and the Schedule of Changes in the City’s Total OPEB Liability and Related Ratios, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the FOR PROPOSAL PURPOSES ONLY - DO NOT DISTRIBUTE