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rAP Keefe, McCullough & Co., LLP , U Certified Public Accountants September 7, 2010 Members of the City Commission City of Sunny Isles Beach 18070 Collins Avenue Sunny Isles Beach, FL 33601 Dear City Commissioners: We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles Beach, Florida (the "City") for the years ended September 30, 2010, 2011 and 2012 with the option of auditing its financial statements for two additional one-year terms. 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 basic financial statements of the City of Sunny Isles Beach as of and for the years ended September 30, 2010, 2011 and 2012. 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'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 - Other Post Employment Benefits. 3. Budgetary Comparison Schedule - General Fund 4. Notes to Budgetary Comparison Schedule Supplementary information other than RSI, also accompanies the City'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 an opinion on it in relation to the basic financial statements: 1. Schedule of Expenditures of Federal Awards and State Financial Assistance. 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: 1. Introductory Section. 2. Statistical Section. 6550 N.Federal Highway '. Suite 410 Fort Lauderdale,FL 33308 954.771.0896 954.938.9353(F) www.kmccpo.com ATTACHMENT "A"