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Village of Key Biscayne, Florida <br />March 26, 2021 <br />Page 4 <br /> <br /> <br /> <br />inquiries of management regarding the methods of preparing the information and comparing the <br />information for consistency with management’s responses to our inquiries, the basic financial <br />statements, and other knowledge we obtained during our audit of the basic financial statements. We <br />did not audit the RSI and do not express an opinion or provide any assurance on the RSI. <br /> <br />We were engaged to report on the budgetary comparison schedule for the capital improvements fund <br />and the Schedule of Expenditures of Federal Awards and State Financial Assistance, which <br />accompany the financial statements but are not RSI. With respect to this supplementary information, <br />we made certain inquiries of management and evaluated the form, content, and methods of preparing <br />the information to determine that the information complies with accounting principles generally <br />accepted in the United States of America, the method of preparing it has not changed from the prior <br />period, and the information is appropriate and complete in relation to our audit of the financial <br />statements. We compared and reconciled the supplementary information to the underlying accounting <br />records used to prepare the financial statements or to the financial statements themselves. <br /> <br />We were not engaged to report on Introductory Section or Statistical Section, which accompany the <br />financial statements but are not RSI. We did not audit or perform other procedures on this other <br />information and we do not express an opinion or provide any assurance on it. <br /> <br />Restriction on Use <br /> <br />This information is intended solely for the use of the Mayor, Village Council, Interim Village <br />Manager and management of the Village and is not intended to be, and should not be, used by anyone <br />other than these specified parties. <br /> <br />Very truly yours, <br /> <br /> <br /> <br />Marcum LLP <br /> <br /> FOR PROPOSAL PURPOSES ONLY - DO NOT DISTRIBUTE