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<br />EXHIBIT " A"
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<br />CEIHlflED PL 13ue "ell lL \T.\.\ rs & Cl l\~L I. f\\f'i
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<br />July 29, 1998
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<br />Mr James DiPietro, City Manager
<br />City of Sunny Isles Beach
<br />17070 Collins Avenue, Suite 250
<br />Sunny Isles Beach, Florida 33160
<br />
<br />Dear Mr. DiPietro:
<br />
<br />We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles Beach,
<br />Florida (the City). We will audit the general purpose financial statements of the City of Sunny Isles Beach, Florida
<br />as of and for the fiscal years ending September 30, 1998, 1999, and 2000. However, the initial audit of the City
<br />will cover the period of July I, 1997 through September 30, 1998.
<br />
<br />The objective of our audit is the expression of an opinion as to whether the general purpose financial statements
<br />are fairly presented, in all material respects, in conformity with generally accepted accounting principles. Our
<br />audit will be conducted in accordance with generally accepted auditing standards; the standards for financial audits
<br />contained in Government Auditing Standards, issued by the Comptroller General of The United States and will
<br />include tests of the accounting records of the City and other procedures we consider necessary to enable us to
<br />express an unqualified opinion that the general purpose financial statements are fairly presented, in all material
<br />respects, in conformity with generally accepted accounting principles. If our opinion is other than unqualified, we
<br />will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit, we may
<br />decline to express an opinion or may not issue a report as a result of this engagement.
<br />
<br />The management of the City is responsible for establishing and maintaining internal control. In fulfilling this
<br />responsibility, estimates and judgments by management are required to assess the expected benefits and related
<br />costs of the controls. The objectives of internal control are to provide management with reasonable, but not
<br />absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions
<br />are executed in accordance with management's authorizations and recorded properly to permit the preparation of
<br />general purpose financial statements in accordance with generally accepted accounting principles.
<br />
<br />In planning and performing our audit, we will consider the internal control sufficient to ~Ian the audit in order to
<br />determine the nature, timing, and extent of our auditing procedures the purpose of expressing our opinions on the
<br />City's general purpose financial statements.
<br />
<br />We will obtain an understanding of the design of the relevant controls and whether they have been placed in
<br />operation, and we will assess control risk. Tests of controls may be performed to test the effectiveness of certain
<br />controls that we consider relevant to preventing and detecting errors and fraud that are material to the general
<br />purpose financial statements and to preventing and detecting misstatements resulting from illegal acts and other
<br />noncompliance matters that have a direct and material effect on the general purpose financial statements. (Tests of
<br />controls are required only if control risk is assessed below the maximum level.) Our tests, if performed, will be
<br />less in scope than would be necessary to render an opinion on the internal control and, accordingly, no opinion will
<br />be expressed.
<br />
<br />One Southeast Third Avenue, Tenth Floor, Miami, Aorid,l 33131 . Dade (305) 377-4228. Fax (305) 377-8331
<br />700 Southeast Third Avenue, Third Aoor, Ft.Lauderdale, Aorida 33316 . Broward (954) 525-1040. Fax (954) 525-2004
<br />
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