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Official Title and Legal Authority <br />Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal <br />authority for the primary government and each component unit of the reporting entity be disclosed <br />in this management letter, unless disclosed in the notes to the financial statements. This information <br />is disclosed in Note 1 of the financial statements. <br />Financial Condition and Management <br />Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply <br />appropriate procedures and communicate the results of our determination as to whether or not the <br />City has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to <br />identify the specific condition(s) met. In connection with our audit, we determined that the City did <br />not meet any of the conditions described in Section 218.503(1), Florida Statutes. <br />Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied <br />financial condition assessment procedures for the City. It is management's responsibility to monitor <br />the City's financial condition, and our financial condition assessment was based in part on <br />representations made by management and review of financial information provided by same. The <br />financial condition assessment was performed as of the fiscal year end. <br />Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any <br />recommendations to improve financial management. In connection with our audit, we did not have <br />any such recommendations. <br />Additional Matters <br />Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance <br />with provisions of contracts or grant agreements, or abuse, that has occurred, or are likely to have <br />occurred, that have an effect on the financial statements that is less than material but warrants the <br />attention of those charged with governance. In connection with our audit, we did not note any such <br />findings. <br />Purpose of this Letter <br />Our management letter is intended solely for the information and use of the Legislative Auditing <br />Committee, members of the Florida Senate and the Florida House of Representatives, the Florida <br />Auditor General, Federal and other granting agencies, the Honorable Mayor, City Commission, and <br />applicable management, and is not intended to be and should not be used by anyone other than these <br />specified parties. <br />PYavd k S GP <br />Miami, FL <br />April 29, 2024 <br />122 <br />