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MA CUM <br />ACCOUNTANTS .s ADVISORS <br />INDEPENDENT ACCOUNTANTS' REPORT ON COMPLIANCE PURSUANT TO <br />SECTION 218.415, FLORIDA STATUTES <br />To the Honorable Mayor, the City Commission and City Manager <br />City of Sunny Isles Beach, Florida <br />We have examined the City of Sunny Isles Beach, Florida (the "City") compliance with Section <br />218.415, Florida Statutes, Local Government Investment Policies, for the fiscal year ended <br />September 30, 2023. Management of the City is responsible for the City's compliance with the <br />specified requirements. Our responsibility is to express an opinion on the City's compliance based <br />on our examination. <br />Our examination was conducted in accordance with attestation standards established by the <br />American Institute of Certified Public Accountants. Those standards require that we plan and <br />perform the examination to obtain reasonable assurance about whether the City complied, in all <br />material respects, with the specified requirements referenced above. An examination involves <br />performing procedures to obtain evidence about whether the City complied with the specified <br />requirements. The nature, timing, and extent of the procedures selected depend on our judgment, <br />including an assessment of the risks of material noncompliance, whether due to fraud or error. We <br />believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis <br />for our opinion. <br />We are required to be independent of the City and to meet other ethical responsibilities in <br />accordance with relevant ethical requirements related to the engagement. <br />Our examination does not provide a legal determination on the City's compliance with specified <br />requirements. <br />In our opinion, the City complied, in all material respects, with Section 218.415, Florida Statutes <br />for the fiscal year ended September 30, 2023. <br />This report is intended solely to describe our testing of compliance with Section 218.415, Florida <br />Statutes and it is not suitable for any other purpose. <br />`Yavcic. L LP <br />Miami, FL <br />April 29, 2024 <br />123 <br />Marcum LLP / One Southeast Third Avenue / Suite 1100 / Miami, FL 33131 / Phone 305.995.9600 / marcumllp.com <br />