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• • • � t ��• C - ' 4 • • • SPECIFIC AUDIT APPROACH As applicable, the following additional reports will • Scope of Services be issued: Based on our understanding of the expectations and requirements of the City as set-forth in the request Report on the schedule of expenditures of • for proposal, the following is a summary of the scope of federal awards and state financial assistance. • • our work. All work will be completed in the timeframe Report on compliance and internal control over specified in the request for proposal. compliance applicable to each major federal • awards program and state financial assistance • Audit of the City's Financial Statements project. The Firm will perform an audit of the financial • Schedule of findings and questioned costs. • statements of the City of Sunny Isles Beach (the City) • for the fiscal years ending September 30, 2016 through We will also provide technical assistance to ensure 2018 with the option to renew for (2) one (1)year periods. the City's Comprehensive Annual Financial Report w The objective of the audit is the expression of an opinion meets all the requirements of the GFOA's Certificate • that the financial statements are fairly presented, in all of Achievement for Excellence in Financial Reporting. • material respects, and in conformity with accounting All of our clients that have submitted a CAFR to the principles generally accepted in the United States. GFOA have received their certification. See listing of • current and similar clients that received the certificate • The Firm will issue the following reports in on page 38. • accordance with Generally Accepted Auditing Each year, we will also review the Annual Financial Standards and Government Auditing Standards: Report (AFR) filed by the City with the Department • of Financial Services, pursuant to section 218.32, Florida • • Report on the fair presentation of the basic financial Statutes, to verify that it is in agreement with the audited statements as a whole in conformity with accounting financial statements. • principles generally accepted in the United States. • • Report on internal control over financial reporting Required Standards and on compliance with laws and regulations The Firm's audit will be performed in accordance • and other matters based on an audit of financial with the following requirements, as applicable: • statements performed in accordance with • Statements on Auditing Standards issued Government Auditing Standards. by the AICPA • • Management Letter in Accordance with the Rules • Government Auditing Standards, issued by the of the Auditor General. • Comptroller General of the United States • Independent Accountants Report on Compliance • Codification of Governmental Accounting and • Pursuant to Section 218.415 Florida Statutes. Financial Reporting Standards, as promulgated by • the Governmental Accounting Standards Board As applicable, the Firm will perform a single audit in • Audit and Accounting Guide, State and accordance with generally accepted auditing standards, Local Governments, published by the American • Government Auditing Standards, the Federal Single Audit Institute of Certified Public Accountants (AICPA) • Act the provisions of OMB Uniform Guidance, the Florida • Florida Statutes, Chapter 189 and 11.45 Single Audit Act, and the Rules of the Auditor General of • Florida Statutes, Section 218.39 • the State of Florida. • Rules of the Auditor General of the State of Florida, • Chapter 10.550 • • State of Florida Department of Financial Services • Uniform Guidance for Federal Awards • • United States Single Audit Act of 1996, as • amended • n n Q fcI Inn Proposal for Professional Auditing Services ACCOUNTANTS ADVISORS www.marcumllp.com • Page 30 • 1215079F •