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i March 7, 2022 Sunny Isles Beach Government Center City Clerk 18070 Collins Avenue, 4th Floor Sunny Isles Beach, FL 33160 Marcum LLP (“Marcum” or the “Firm”) is pleased to respond to RFP No. 22-02-01 to provide professional independent auditing services for the City of Sunny Isles Beach, Florida (the “City”). For over 70 years, Marcum, a national Top 15 Firm, has provided professional services to the public sector, including counties, local governments, government pension plans, public utilities, charter schools, community redevelopment agencies, special districts and other government entities. We believe our service, technical competency, and value to you will be unparalleled. Some of our key qualities that will benefit the City include:  SIGNIFICANT EXPERIENCE IN THE PUBLIC SECTOR In the past year alone, the Florida region of Marcum has performed more than 40 audits of government entities. At a national level, we provide services to more than 250 government entities. We have extensive experience in the Federal and Florida Single Audit Acts including the OMB Uniform Guidance.  SMALL-FIRM CARE AND ATTENTION WITH LARGE-FIRM RESOURCES Our local-office approach provides the personal service and timely communication of a small firm with access to the resources and capabilities of a large firm, resulting in the City receiving the best of both worlds. We have approximately 300 associates in our Florida offices, located in Miami, Coral Gables, Fort Lauderdale, West Palm Beach, and Tampa.  EXPERIENCED TEAM We have assembled a dedicated team whose skills and experience match the requirements of the City. The proposed client service and audit engagement partner, Moises D. Ariza, CPA has extensive experience in performing audits of government entities. All decisions that affect the planning, execution, and completion of the proposed audit will be made by Moises. His vast experience serving Florida government entities brings a wealth of knowledge and allows us to be more efficient and effective to the City. He will be supported by a quality control director, Beila Sherman, CPA; IT risk audit director, Jose Antigua, CISA; audit manager, Nicholas Martin, CPA; and an audit supervisor, Elad Lerner.  SMOOTH TRANSITION Our extensive experience with transitioning new clients has led to a streamlined process that is respectful of your time and resources. As a result, you’ll receive the benefit of a new team with significant government experience as well as a fresh look at your systems, with minimal disruption.  AUDIT QUALITY The issues of audit quality and technical proficiency are important matters for consideration. We ensure that professional standards are exceeded on all of our engagements through a robust quality control system that encompasses: Partner and Manager Review Process, Professional Development, Technical Support, Internal Inspections, and the AICPA Peer Review Process.