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• <br /> City of Sunny Isles Beach, Florida -8- April 17, 2015 <br /> Our fee for these services will be as stated in the accompanying Schedule of Audit Fees. Our invoices <br /> for these fees will be rendered each month as work progresses and are payable on presentation. The <br /> above fee contemplates the timely preparation of various workpapers, financial statement schedules <br /> and other data by your personnel and the assumption that unexpected circumstances will not be <br /> encountered during the audit. If significant additional time is necessary we will discuss it with you and <br /> arrive at a new fee estimate before we incur the additional costs. This agreement may be renewed <br /> based on the mutual agreement to all terms, including fees, of both parties. <br /> Government Auditing Standards require that we provide you with a copy of our most recent external <br /> peer review report and any letter of comment, and any subsequent peer review reports and letters of <br /> comment received during the period of the contract. Our 2014 peer review report accompanies this <br /> letter. <br /> We appreciate the opportunity to be of service to the City and believe this letter accurately <br /> summarizes the significant terms of our engagement. If you have any questions, please let us know. If <br /> you agree with the terms of our engagement as described in this letter, please sign the enclosed copy <br /> and return it to us. <br /> Regards, <br /> KEEFE MCCULLOUGH <br /> et./* CaN-Ott <br /> Cynthia L. Calvert, C.P.A. <br /> RESPONSE: <br /> This letter correctly sets forth the understanding of the City of Sunny Isles Beach, Florida. <br /> By: <br /> Title: 6\00a_ <br /> Date: <br /> KMCcpa.com I 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 <br />