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I <br /> i City of <br /> Sunny Isles Beach <br /> II II . - I f l — 1 <br /> 111111111111111I111111111111111111111111111111111111Illlii11111111111111111111111111illill1111IllillIIIIIII1IIII <br /> I <br /> I I.Strategic <br /> %arming <br /> 1 4 <br /> ' � <br /> � <br /> 4.Completion Continuous <br /> r. , 2.Execution of <br /> , Delivery}and Throughout the Audit Plan <br /> I <br /> 3.Evaluation of <br /> IAudit Results/// <br /> \ / <br /> I <br /> instruments,contracts,other agreements,and minutes <br /> Phase I • Strategic Planning of meetings of the commission and various committees. <br /> IA thorough understanding of the City and its operating • Review major sources of information such as budgets, <br /> environment is essential for the development of an audit organization charts, procedures manuals,financial <br /> plan for an efficient,cost effective audit. During this phase, systems,and management information systems. <br /> I we will meet with appropriate personnel to obtain and • Determine the procedures necessary with regard to <br /> document our understanding of your operations and, opening balances,and obtain reasonable assurance <br /> at the same time,give you the opportunity to express your <br /> expectations with respect to the services that we will concerning the consistency of application of accounting <br /> I provide. Our work effort will be coordinated so that there principles between the year being audited and the <br /> will be minimal disruption to your staff. preceding year. <br /> • Review the working papers of the predecessor auditor. <br /> I During this phase we will perform the following activities: • Obtain and document an understanding of the <br /> City's internal control structure, including <br /> • Review the regulatory,statutory and compliance making an assessment of audit risk. <br /> requirements within which the City operates. <br /> I This will include a review of applicable federal laws, • Consider the methods that the City uses to process <br /> the City's ordinances,state statutes,County and accounting information which influence the design of the <br /> the City requirements and resolutions, debt <br /> I1111111111111111111111 1111ill it lII II 11ill li 111111111111111111111111111111111111111111111111111111111111111111 <br /> Proposal for Professional Auditing Services <br /> Alberni Caballero&Fierman, LLP <br /> Ipage 18 <br /> I <br />