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• • • • City Of • Sunny Os es Beach - • • • reviewers for the GFOA Certificate of Achievement INDEPENDENCE Program. Michael D. Futterman has been a special Marcum's policy is that all professional personnel • reviewer for the Certificate Program since 1992 and be familiar with and adhere to the independence, • Enrique Llerena is also a Certificate Program reviewer. integrity, and objectivity rules, regulations, interpretations, • and rulings of the American Institute of Certified Public EXPERIENCE IN FINANCIAL AND SINGLE AUDITS Accountants, the state Board of Accountancy and state • The Firm, including our Florida offices, has more CPA societies, relevant statutes, and applicable regulatory • than 60 years of experience in performing audits of agencies. In addition, all professionals—from partner to governmental entities, including preparing governmental staff auditor—are required to sign affidavits annually • financial statements and performing Federal and Florida attesting to their independence. The Firm is independent • Single Audits. Annually we perform more than 100 Single of the City of Sunny Isles Beach as defined by Generally • Audit engagements. Accepted Auditing Standards and the U.S. General Accounting Office's Government Auditing Standards, • ADDITIONAL CONSULTING SERVICES Marcum's quality control document contains • In addition to the regular audit requirements, detailed policies related to maintaining independence. additional consulting services or other audit related These policies are the most stringent policies adopted by • matters outside the performance of the annual audit the AICPA and the various state boards of accountancy. • can be performed at the City's request. A fee for such Engagement team members are required to consider dt• services will be negotiated for each instance that any possible situations where independence may consulting services are requested by the City. be impaired during the acceptance or continuance • process and if any arise during the performance of • LICENSE TO PRACTICE IN FLORIDA an engagement. • We affirm that Marcum LLP is a licensed certified Marcum has not had any professional relationships public accounting firm and is in good standing with all with the City in the past five (5) years. Marcum shall • regulatory agencies. The Firm is a member of the provide to the City written notice of any professional • American Institute of Certified Public Accountants relationships entered into during the period of this (AICPA) and the Florida Institute of Certified Public agreement. • Accountants (FICPA). All professional staff, upon • successful completion of the CPA exam, become FRAUD, IRREGULARITIES AND ILLEGAL ACTS • members of both organizations. The Firm and all Marcum will provide an immediate written report assigned key professional staff are property licensed of all fraud, irregularities and illegal acts of which • and certified to practice in Florida. The Firm is registered we become aware of to the Director of Finance, • annually with the Florida Department of Business and City Manager and City Commission as appropriate. Professional Regulation— Board of Accountancy. • Marcum is knowledgeable of all applicable laws • and regulations and shall perform the audit and provide • the required Auditor Reports in compliance with the applicable Laws and Regulations of the State of Florida, • including requirements of the Department of Financial • Services, and rules adopted by the Auditor General for • the form and content of governmental unit audits. • • • • • n n Q RCI 'n n Proposal for Professional Auditing Services ACCOUNTANTS •. ADVISORS www.marcumllp.com n Page 10 • 1215079F •