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MAY CUM <br />ACCOUNTANTS A ADVISORS <br />MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE <br />AUDITOR GENERAL OF THE STATE OF FLORIDA <br />To the Honorable Mayor, the City Commission and City Manager <br />City of Sunny Isles Beach, Florida <br />Report on the Financial Statements <br />We have audited the financial statements of the City of Sunny Isles Beach, Florida (the "City"), as <br />of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated <br />April 29, 2024. <br />Auditors' Responsibility <br />We conducted our audit in accordance with auditing standards generally accepted in the United <br />States of America; the standards applicable to financial audits contained in Government Auditing <br />Standards, issued by the Comptroller General of the United States (Government Auditing <br />Standards); the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, <br />Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal <br />Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. <br />Other Reporting Requirements <br />We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and <br />on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in <br />Accordance with Government Auditing Standards; Independent Auditors' Report on Compliance <br />for each Major Federal Program and Report on Internal Control over Compliance Required by the <br />Uniform Guidance; Schedule of Findings and Questioned Costs; Summary Schedule of Prior Audit <br />Findings; and Independent Accountants' Report on an examination conducted in accordance with <br />AICPA Professional Standards, AT -C Section 315, regarding compliance requirements in <br />accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and <br />schedules, which are dated April 29, 2024, should be considered in conjunction with this <br />management letter. <br />Prior Audit Findings <br />Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not <br />corrective actions have been taken to address findings and recommendations made in the preceding <br />financial audit report. There were no findings or recommendations made in the preceding financial <br />audit report. <br />121 <br />Marcum LLP / One Southeast Third Avenue / Suite 1100 / Miami, FL 33131 / Phone 305.995.9600 / marcumllp.com <br />