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<br />Cnhen <br />&Holtz <br /> <br />Accountants Advisors <br /> <br />May 25, 2007 <br /> <br />Honorable Mayor ,City Commissioners <br />City of Sunny Isles Beach <br />18070 Collins Avenue <br />Sunny isles Beach, FL 33160 <br /> <br />We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles <br />Beach for the years ended September 30, 2007, 2008 and 2009 with an additional 2 year option. We will <br />audit the financial statements of the governmental activities, the business-type activities, each major fund, <br />and the aggregate remaining fund information, which collectively comprise the entity's basic financial <br />statements, of the City of Sunny Isles Beach as of and for the years ended September 30, 2007, 2008 and <br />2009. Accounting standards generally accepted in the United States provide for certain required <br />supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany <br />the City of Sunny Isles Beach's basic financial statements. As part of our engagement, we will apply <br />certain limited procedures to the City's RSI. These limited procedures will consist principally of inquiries <br />of management regarding the methods of measurement and presentation, which management is <br />responsible for affirming to us in its representation letter. Unless we encounter problems with the <br />presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following <br />RSI is required by generally accepted accounting principles and will be subjected to certain limited <br />procedures, but will not be audited: <br /> <br />1. Management's Discussion and Analysis. <br />2. Schedule of Funding Progress. <br />3. Schedule of Employer Contributions. <br /> <br />Supplementary information other than RSI, such as combining and individual fund financial statements, <br />also accompanies the City of Sunny Isle Beach's basic financial statements. We will subject the following <br />supplementary information to the auditing procedures applied in our audit of the basic financial <br />statements and will provide an opinion on it in relation to the basic financial statements: <br /> <br />1. Schedule of Expenditures of Federal Awards. <br />2. Schedule of Expenditures of State Financial Assistance. <br />3. Combining Fund Financial Statements. <br /> <br />The following additional information accompanying the basic financial statements will not be subjected <br />to the auditing procedures applied in our audit of the financial statements, and for which our auditor's <br />report will disclaim an opinion. <br /> <br />1. Introductory Section. <br />2. Statistical Section. <br /> <br />rB <br />~ <br />Rachlin Cohen & Holtz LlP <br />One Southeast Third Avenue. Tenth Floor. Miami, Florida 33131 · Phone 305.377.4228 · Fax 305.377.8331 · www.rachlin.com S \ B <br />An Independent Member of Baker Tilly lniernational <br />