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• •• MARCUM • ACCOUNTANTS A ADVISORS • • December 30, 2015 • City of Sunny Isles Beach • Attn: City Clerk • 18070 Collins Avenue, 4th Floor • Sunny Isles Beach, FL 33160 • Marcum LLP (Marcum) is pleased to respond to the request for proposal and to present our experience and • qualifications to provide professional auditing services to the City of Sunny Isles, Florida (the City). • • Effective June I, 2009, the certified public accounting firm of Rachlin LLP merged with the certified public accounting firm of Marcum & Kliegman LLP and became Marcum LLP. The Firm has 29 offices throughout the • U.S. making it one of the largest independent public accounting and advisory services firms in the nation. • • Over our 60 year history. Marcum has provided professional services to the public sector, including local governments. • government pension plans, charter schools, counties, special districts and other governmental entities. In the past year alone, the Southeastern region of Marcum has performed more than 40 audits of governmental entities. ® \Ve have extensive experience in the Federal and Florida Single Acts and OMB Circular A-133 Circular Super. • As outlined in our proposal, we will conduct an audit of the financial statements of the City of Sunny Isles Beach, ® Florida, for the fiscal years ending September 30. 2016 through 2018, with the City having the option to renew for two(2)additional one(I)year periods. We commit to perform the work within the time period defined in the • request for proposal. • • Marcum is independent of the City as defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards. • • THE MARCUM DIFFERENCE • EXPERIENCE IN GOVERNMENT: Marcum's public sector services is one of its primary sectors and focuses ® on local governments like the City, and other governmental entities. We serve more than 100 of such organizations nationally. In Florida. the public sector practice represents our largest industry focus where we serve over 40 • clients. \Ve are committed to this industry sector. • • LOCAL FIRM SERVICE PHILOSOPHY/NATIONAL FIRM RESOURCES: Being a National firm with 29 offices and approximately 1,500 professionals, we serve as a strategic alternative to the larger firms. The partners • and managers with whom you will develop relationships, drive all major decisions; possessing both the appropriate • resources and decision making authority. Our local firm approach provides hands-on service and timely • communication, resulting in the City receiving the best of both worlds. • SPECTRUM OF SERVICES: Our spectrum of services include Assurance Services,Advisory Services. Tax • Services and Technology Assurance Services. Marcum is a leader with an outstanding reputation at the national and ® regional levels.The Firm does not have a record of substandard audit work, in fact, it is quite the opposite. Tab 3 of • our proposal provides further detail of the degree of services as well as the effectiveness of our system of quality • MARCUMGROUP • MEMBER • Marcum LLP • One Southeast Third Avenue • Suite 1100 • Miami,Florida 33131 • Phone 305.995.9600 • Fax 305.995.9601 • www.marcumllp.com •