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1 MSLMOORE STEPHENS LOVELACE CPAs I4 ADVISORS ' TRANSMITTAL LETTER December 29, 2015 Auditor Selection Committee City of Sunny Isles Beach 18070 Collins Avenue Sunny Isles Beach, FL 33160 Re: RFP #15-12-01—Professional Auditing Services Dear Members of the Auditor Selection Committee: Moore Stephens Lovelace, P.A. (MSL) sincerely appreciates the privilege and opportunity to provide you 1 with our credentials and capabilities to serve as the City of Sunny Isles Beach, Florida's independent auditors. We encourage the Committee to call our references (or any of our clients) to obtain independent insight into our client service. We believe our team of governmental audit specialists is 1 second to none, and this makes us the firm of choice in the entire state of Florida. Our Florida audit expertise, combined with our national recognition in the governmental accounting, reporting, and auditing arena will ensure that the City of Sunny Isles Beach (the City) receives an external audit of the highest quality. Our goal is simple:to be the best and most responsive firm for the City. ' Examples of MSL's Service, Resources, and Technical Expertise: • We consistently meet client deadlines and we respond promptly to all client inquiries and requests. • We provide (at no additional cost) technical support related to all new accounting and reporting pronouncements by our nationally recognized experts who serve on your audit team. ' • We will perform an IT assessment each year. • Communication is vital and is done at every level, including City councils and commissions. This communication includes reporting financial results, audit issues, future accounting, and 1 reporting issues, and other issues that will impact your financial statements and the audit process. • Almost all of our current municipal clients receive the GFOA's Certificate of Achievement. We work with all of these clients to help ensure they continue to receive this highly regarded award. • Our Governmental Practice Group (GPG) ensures that our clients are always working with an audit team staffed with highly experienced governmental audit professionals from the tEngagement Shareholder through all levels of staff assigned to the engagement. Understanding of Work to be Done We have read and fully understand all aspects of the work to be done for the City as outlined in Section III Scope of Services/Technical Specifications. Our goal during our engagement will be to exceed the City's expectations in the performance of these services. Information Technology The audit profession is constantly changing like the complex information technology (IT) which houses ' your financial and operational data. That is why several years ago we committed significant Firm resources in this area. Many of our audit clients have found the feedback we provided during the IT evaluation portion of our audits to be invaluable to them. I „et' 1I