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MA RCUM <br />ACCOUNTANTS ® ADVISORS <br />INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR <br />FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER <br />COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE <br />The Honorable Mayor, the City Commission and City Manager <br />City of Sunny Isles Beach, Florida <br />Report on Compliance for Each Major Federal Program <br />Opinion on Each Major Federal Program <br />We have audited the City of Sunny Isles Beach, Florida's (the "City") compliance with the types <br />of compliance requirements identified as subject to audit in the OMB Compliance Supplement that <br />could have a direct and material effect on each of the City's major federal programs for the fiscal <br />year ended September 30, 2023. The City's major federal programs are identified in the summary <br />of auditors' results section of the accompanying schedule of findings and questioned costs. <br />In our opinion, the City complied, in all material respects, with the types of compliance <br />requirements referred to above that could have a direct and material effect on each of its major <br />federal programs for the fiscal year ended September 30, 2023. <br />Basis for Opinion on Each Major Federal Program <br />We conducted our audit of compliance in accordance with auditing standards generally accepted in <br />the United States of America (GRAS); the standards applicable to financial audits contained in <br />Government Auditing Standards, issued by the Comptroller General of the United States <br />(Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal <br />Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit <br />Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards <br />and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of <br />Compliance section of our report. <br />We are required to be independent of the City and to meet our other ethical responsibilities, in <br />accordance with relevant ethical requirements relating to our audit. We believe that the audit <br />evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on <br />compliance for each major federal program. Our audit does not provide a legal determination of the <br />City's compliance with the compliance requirements referred to above. <br />113 <br />Marcum LLP / One Southeast Third Avenue / Suite 1100 / Miami, FL 33131 / Phone 305.995.9600 / marcumllp.com <br />