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City of Sunny Isles Beach, Florida -4- April 15, 2015 <br /> Management is also responsible for making all financial records and related information available to us <br /> and for the accuracy and completeness of that information. You are also responsible for providing us <br /> with (1) access to all information of which you are aware that is relevant to the preparation and fair <br /> presentation of the financial statements, (2) additional information that we may request for the <br /> purpose of the audit, and (3) unrestricted access to persons within the government from whom we <br /> determine it necessary to obtain audit evidence. <br /> Your responsibilities also include identifying significant vendor relationships in which the vendor has <br /> responsibility for program compliance and for the accuracy and completeness of that information. <br /> Your responsibilities include adjusting the financial statements to correct material misstatements and <br /> confirming to us in the management representation letter that the effects of any uncorrected <br /> misstatements aggregated by us during the current engagement and pertaining to the latest period <br /> presented are immaterial, both individually and in the aggregate,to the financial statements taken as a <br /> whole. <br /> You are responsible for the design and implementation of programs and controls to prevent and detect <br /> fraud, and for informing us about all known or suspected fraud affecting the government involving (1) <br /> management, (2) employees who have significant roles in internal control, and (3) others where the <br /> fraud could have a material effect on the financial statements. Your responsibilities include informing <br /> us of your knowledge of any allegations of fraud or suspected fraud affecting the government received <br /> in communications from employees, former employees, grantors, regulators, or others. In addition, <br /> you are responsible for identifying and ensuring that the entity complies with applicable laws, <br /> regulations, contracts, agreements, and grants. Management is also responsible for taking timely and <br /> appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, <br /> and grant agreements, or abuse that we report. Additionally, as required by OMB Circular A-133 and <br /> Chapter 10.550, Rules of the Auditor General, it is management's responsibility to follow up and take <br /> corrective action on reported audit findings and to prepare a summary schedule of prior audit findings <br /> and a corrective action plan. <br /> You are responsible for preparation of the schedule of expenditures of federal awards and state <br /> financial assistance (including notes and noncash assistance received) in conformity with OMB Circular <br /> A-133 and Chapter 10.550, Rules of the Auditor General. You agree to include our report on the <br /> schedule of expenditures of federal awards and state financial assistance in any document that <br /> contains and indicates that we have reported on the schedule of expenditures of federal awards and <br /> state financial assistance. You also agree to include the audited financial statements with any <br /> presentation of the schedule of expenditures of federal awards and state financial assistance that <br /> includes our report thereon or make the audited financial statements readily available to intended <br /> users of the schedule of expenditures of federal awards and state financial assistance no later than the <br /> date the schedule of expenditures of federal awards and state financial assistance is issued with our <br /> report thereon. Your responsibilities include acknowledging to us in the written representation letter <br /> that (a) you are responsible for presentation of the schedule of expenditures of federal awards and <br /> state financial assistance in accordance with OMB Circular A-133 and Chapter 10.550, Rules of the <br /> Auditor General; (b) you believe the schedule of expenditures of federal awards and state financial <br /> assistance including its form and content, is fairly presented in accordance with OMB Circular A-133 <br /> and Chapter 10.550, Rules of the Auditor General; (c) the methods of measurement or presentation <br /> have not changed from those used in the prior period (or, if they have changed, the reasons for such <br /> changes); and (d) you have disclosed to us any significant assumptions or interpretations underlying <br /> the measurement or presentation of the schedule of expenditures of federal awards and state financial <br /> assistance. <br /> KMCcpa.com I 6550 N Federal Hwy,4th Floor, Fort Lauderdale, FL 33308 Phone:954.771.0896 Fax:954.938.9353 <br />