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City of Sunny Isles Beach <br /> March 30, 2016 <br /> Page 4 <br /> You are responsible for the preparation of the schedule of expenditures of federal awards in conformity <br /> with OMB Circular A-133. You agree to include our report on the schedule of expenditures of federal <br /> awards in any document that contains, and indicates that we have reported on, the schedule of <br /> expenditures of federal awards. You also agree to include the audited financial statements with any <br /> presentation of the schedule of expenditures of federal awards that includes our report thereon. Your <br /> responsibilities include acknowledging to us in the representation letter that(1) you are responsible for <br /> presentation of the schedule of expenditures of federal awards in accordance with OMB Circular A- <br /> 133;(2) that you believe the schedule of expenditures of federal awards,including its form and content, <br /> is fairly presented in accordance with OMB Circular A-133; (3)that the methods of measurement or <br /> presentation have not changed from those used in the prior period(or, if they have changed,the reasons <br /> for such changes); and (4) you have disclosed to us any significant assumptions or interpretations <br /> underlying the measurement or presentation of the schedules of expenditures of federal awards and <br /> state financial assistance. <br /> You are also responsible for the preparation of the other supplementary information, which we have <br /> been engaged to report on in conformity with U.S. generally accepted accounting principles. You <br /> agree to include our report on the supplementary information in any document that contains, and <br /> indicates that we have reported on, the supplementary information. You also agree to include the <br /> audited financial statements with any presentation of the supplementary information that includes our <br /> report thereon. Your responsibilities include acknowledging to us in the representation letter that <br /> (a)you are responsible for presentation of the supplementary information in accordance with GAAP; <br /> (b) that you believe the supplementary information, including its form and content, is fairly presented <br /> in accordance with GAAP;(c) that the methods of measurement or presentation have not changed from <br /> those used in the prior period (or, if they have changed, the reasons for such changes); and (d)you <br /> have disclosed to us any significant assumptions or interpretations underlying the measurement or <br /> presentation of the supplementary information. <br /> Management is responsible for establishing and maintaining a process for tracking the status of audit <br /> findings and recommendations. Management is also responsible for identifying for us previous <br /> financial audits, attestation engagements, performance audits or other studies related to the objectives <br /> discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us <br /> corrective actions taken to address significant findings and recommendations resulting from those <br /> audits, attestation engagements, performance audits, or other studies. You are also responsible for <br /> providing management's views on our current findings, conclusions, and recommendations, as well as <br /> your planned corrective actions, for the report, and for the timing and format for providing that <br /> information. <br /> Management is also responsible to notify us in advance of its intent to print our report in whole or in <br /> part, and to give us the opportunity to review any printed material containing our report before its <br /> issuance. <br /> SIB <br />