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May 4, 2007 ~ = Honorable Mayor and City Commissioners City of Sunny Isles Beach 18070 Collins Avenue Sunny isles Beach, FL 33160 We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles Beach for the years ended September 30, 2007, 2008 and 2009 with an additional 2 year option. We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, which collectively comprise the entity's basic financial statements, of the City of Sunny Isles Beach as of and for the years ended September 30, 2007, 2008 and 2009. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany the City of Sunny Isles Beach's basic financial statements. As part of our engagement, we will apply certain limited procedures to the City's RSI. These limited procedures will consist principally of inquiries of management regarding the methods of measurement and presentation, which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: . . . , ~ = 1. Management's Discussion and Analysis. 2. Schedule of Funding Progress. 3. Schedule of Employer Contributions. Supplementary information other than RSI, such as combining and individual fund financial statements, also accompanies the City of Sunny Isle Beach's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide and opinion on it in relation to the basic financial statements: 1. Schedule of Expenditures of Federal Awards. 2. Schedule of Expenditures of State Financial Assistance. 3. Combining Fund Financial Statements. The following additional information accompanying the basic financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and for which our auditor's report will disclaim an opinion. I. Introductory Section. 2. Statistical Section.