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HomeMy WebLinkAboutBack-Up DocumentsCITY OF MIAMI, FLORIDA SINGLE AUDIT REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2022 CITY OF MIAMI, FLORIDA SINGLE AUDIT REPORT Year Ended September 30, 2022 TABLE OF CONTENTS PAGE(S) Independent Auditor's Report on Schedule of Expenditures of Federal Awards and State Financial Assistance 1-2 Independent Auditor's Report on Compliance for Each Major Federal Program and State Project and Report on Internal Control over Compliance in Accordance with the Uniform Guidance and Chapter 10.550, Rules of the Auditor General 3-5 Schedule of Expenditures of Federal Awards and State Financial Assistance 6-9 Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance 10 Schedule of Findings and Questioned Costs 11-12 <('(h.‹) ANTHONY BRUNSON P.A. ,00CT� CERTIFIED PUP' C ACCOUNTANTS & BUSINESS ADVISORS INDEPENDENT AUDITOR'S REPORT The Honorable Mayor and Members of the City Commission City of Miami, Florida Report on the Audit of the Schedule of Expenditures of Federal Awards and State Financial Assistance Opinion We have audited the schedule of expenditures of federal awards and State financial assistance (the "Schedule") of the City of Miami, Florida (the "City") for the year ended September 30, 2022, and the related notes. In our opinion, the accompanying schedule of expenditures of federal awards and State financial assistance presents fairly, in all material respects, the expenditures of federal awards and State financial assistance of the City of Miami, Florida for the year ended September 30, 2022, in accordance with accounting principles generally accepted in the United States of America. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and Chapter 10.550, Rules of the Auditor General. Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of the Schedule section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Schedule Management is responsible for the preparation and fair presentation of the Schedule in accordance with accounting principles generally accepted in the United States of America and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the Schedule that is free from material misstatement, whether due to fraud or error. Auditor's Responsibilities for the Audit of the Schedule Our objectives are to obtain reasonable assurance about whether the Schedule as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance as well as Chapter 10.550, Rules of the Auditor General will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud Miramar Office 3350 SW 148th Ave. Suite 110 Miramar, FL 33027 (954) 874-1721 1 CLIENT FOCUSED: SOLUTION DRIVEN info@abcpasolutions.com Miami Office 7300 Biscayne Blvd. Suite 200 Miami, FL 33138 (786) 888-4534 is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the Schedule. In performing an audit in accordance with generally accepted auditing standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the Schedule, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the Schedule. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the Schedule. Report on Audited Financial Statements The financial statements of the governmental activities, the business -type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the City as of and for the year ended September 30, 2022, were audited by other auditors, and they have issued their report thereon dated March 30, 2023. Their audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements as a whole, and they issued unmodified opinions thereon. In accordance with Government Auditing Standards, the other auditors have also issued a report dated March 30, 2023, on their consideration of the City's internal control over financial reporting and on their tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of their testing of internal control over financial reporting and compliance, and the results of that testing, and not to provide opinions on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit. This report is intended solely for the information and use of the Honorable Mayor and Members of the City Commission, management, and specific legislative or regulatory bodies and is not intended to be, and should not be, used by anyone other than these specified parties. /4- Miami, Florida March 30, 2023 2 CLIENT FOCUSED SOLUTION DRIVEN <('(h.‹) ANTHONY BRUNSON P.A. CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL The Honorable Mayor and Members of the City Commission City of Miami, Florida Report on Compliance for Each Major Federal Program and State Project Opinion on Each Major Federal Program and State Project We have audited City of Miami, Florida's compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and the requirements described in the Department of Financial Services State Projects Compliance Supplement that could have a direct and material effect on each of City of Miami, Florida's major federal programs and State projects for the year ended September 30, 2022. City of Miami, Florida's major federal programs and State projects are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion, City of Miami, Florida complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and State projects for the year ended September 30, 2022. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General. Our responsibilities under those standards and the Uniform Guidance and Chapter 10.550, Rules of the Auditor General are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of City of Miami, Florida and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of City of Miami, Florida's compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to City of Miami, Florida's federal programs and State projects. Miramar Office 3350 SW 148th Ave. Suite 110 Miramar, FL 33027 (954) 874-1721 3 P013 CLIENT FOCUSED: SOLUTION DRIVEN info@abcpasolutions.com Miami Office 7300 Biscayne Blvd. Suite 200 Miami, FL 33138 (786) 888-4534 Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on City of Miami, Florida's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City of Miami, Florida's compliance with the requirements of each major federal program and State project as a whole. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, and Chapter 10.550, Rules of the Auditor General we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding City of Miami, Florida's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of City of Miami, Florida's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance and Chapter 10.550, Rules of the Auditor General, but not for the purpose of expressing an opinion on the effectiveness of City of Miami, Florida's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 4 CLIENT FOCUSED SOLUTION DRIVEN Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. /4- Miami, Florida March 30, 2023 5 CLIENT FOCUSED SOLUTION DRIVEN CITY OF MIAMI, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2022 Federal Grantor/Pass-through Grantor/Program or Cluster Title U.S. Department of Agriculture Pass -Through Florida Department of Health: Child and Adult Care Food Program Childcare Food Program 2021 Total U.S. Department of Agriculture U.S. Department of Commerce Office of Coastal Management Total U.S. Department of Commerce U.S. Department of Housing and Urban Development CDBG - Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants Community Development Block Grants/Entitlement Grants COVID19 - Community Development Block Grants/Entitlement Grants Neighborhood Stabilization Program Total CDBG - Entitlement Grant Cluster Emergency Solutions Grant Program Emergency Solutions Grant Program Emergency Solutions Grant Program HOME Investment Partnership Program HOME Investment Partnership Program HOME Investment Partnership Program HOME Investment Partnership Program HOME Investment Partnership Program HOME Investment Partnership Program HOME Investment Partnership Program HOME Investment Partnership Program Housing Opportunities for Persons with AIDS Housing Opportunities for Persons with AIDS Housing Opportunities for Persons with AIDS Assistance Listing Grant/ Number Contract Number Pass -Through Entity Passed Through Federal Identifying Number to Subrecipients Expenditures 10.558 A-2384 16165FL350N1099 $ S-576 11.473 NA20N0S4730027 0318.20.069724 14.218 14.218 14.218 14.218 14.218 14.218 14.218 14.218 14.218 14.218 B-11-MC-120013 B-14-MC-120013 B-15-MC-120013 B-16-MC-120013 B-17-MC-120013 B-18-MC-120013 B-19-MC-120013 B-20-MC-120013 B-21-MC-120013 B-22-MC-120013 14.218 B-20-MC120013-CV 14.218 B-08-MN-120016 14.231 14.231 14.231 14.239 14.239 14.239 14.239 14.239 14.239 14.239 14.239 14.241 14.241 14.241 COVID19 - Housing Opportunities for Persons with AIDS 14.241 Pass -Through Florida Department of Health: Housing Opportunities for Persons with AIDS Total Housing Opportunities for Persons with AIDS Pass -Through Miami Dade County Homeless Trust: Continuum of Care (COC) Program 2021-2022 Miami Homeless Assistance Program CE Consolidation Program E-20-MC-120002 E-21-MC-120002 E-20-MC-12-0013 M-10-MC-120011 M-14-MC-120011 M-15-MC-120011 M-17-MC-120011 M-18-MC-120011 M-19-MC-120011 M-20-MC-120011 M-21-MC-120011 F-LH-21-F005 F-LH-20-F005 F-LH-22-F005 F-LH-20-F005-CV E-20-MC-12-0013 14.241 FLH19F999 CODRX 14.267 FL0211L4D002013 FL0211L4D002013 See Notes to Schedule. 25,382 208,993 539,562 886,123 1,660,060 1,660,060 310,333 51,989 362,323 181,177 (524) 180,653 180,653 52,580 52,580 90,326 90,326 14,956 9,846 4,836 19,269 2,430,359 1,177, 342 2,270,074 528,240 1,975,077 377 8,430,375 455,122 400 8,885,898 4,755,613 475,597 188,813 5,420,023 67,202 27,131 22,029 11,309 2,543,356 228,584 9,467 359,271 3,268,351 7,044,933 5,323,249 4,369 12,372,551 350,639 350,639 429,491 429,491 13,152,681 (Continued on next page) 660,573 660,573 6 CITY OF MIAMI, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2022 Federal Grantor/Pass-through Grantor/Program or Cluster Title Assistance Listing Grant/ Number Contract Number Identifying Number to Subrecipients Expenditures U.S. Department of Housing and Urban Development (cont'd) Section 8 Project - Based Cluster: Lower Income Housing Assistance Program -Section 8 Moderate Rehabilitation 1 14.856 FL145MR0001 Lower Income Housing Assistance Program -Section 8 Moderate Rehabilitation 2 FL145MR0002 Housing Voucher Cluster: Section 8 Housing Choice Vouchers Mainstream Vouchers Family Self Sufficiency Program Total Housing Voucher Cluster Total U.S. Department of Housing and Urban Development U.S. Department of Justice COVID19 - Coronavirus Emergency Supplemental Funding Program Pass -Through Office of the Florida Attorney General: Crime Victim Assistance Public Safety Partnership and Community Policing Grants Public Safety Partnership and Community Policing Grants Edward Byrne Memorial Justice Assistance Grant Program Edward Byrne Memorial Justice Assistance Grant Program Edward Byrne Memorial Justice Assistance Grant Program Pass -Through Florida Department of Law Enforcement: Criminal and Juvenile Justice and Mental Health Collaboration Program Body Worn Camera Policy and Implementation Comprehensive Opioid Abuse Site -Based Program Equitable Sharing Program Total U.S. Department ofJustice U.S. Department of Transportation Pass -Through Florida Department of Transportation: Highway Planning and Construction Cluster Highway Planning and Construction Cluster Highway Planning and Construction Cluster Highway Safety Cluster: Pass -Through Florida Department of Transportation: State and Community Highway Safety State and Community Highway Safety State and Community Highway Safety Total Highway Safety Cluster National Priority Safety Programs Total U.S. Department of Transportation U.S. Department of the Treasury Pass -Through Miami Dade County Department of the Treasury: COVID19 - Coronavirus Relief Fund 14.871 14.879 14.896 16.034 FL145 FL145 FL145 2020-VD-BX-1259 Pass -Through Entity Passed Through Federal VOCA-2020-City of 16.575 Miami Depa-00640 596000375 15J CO P521G G 021395 15J CO PS-21-G G-02139- 16.710 LEM SLEM 15JCOP5-21-GG- 15JCOP5-21-GG-03496- 16.710 03496-UHPX UHPX 16.738 2020-DG-BX-0011 596000407 16.738 2019-DJ-BX-0396 596000407 16.738 2019-WY-BX-005 16.745 2018-MO-BX-0014 596000407 16.835 2020-BC-BX-0024 16.838 2018-AR-BX-K109 16.922 Not Applicable 20.205 20.205 20.205 20.600 20.600 20.600 G0R73 G1G02 ARJ81 G 1522 G2049 G 1529 2018-AR-BX-K109 D617-066-B Not Available 4042-429-C 69A37519300004020FL0 69A37519300004020FL0 69A37519300004020FL0 20.616 G2274 69A3752030000405DFLM 21.019 Not Applicable Not Available See Notes to Schedule. 2,203,036 235,784 235,784 103,400 (21) 339,164 1,742,752 230,915 1,973,667 (141) 428,387 2,455,963 2,884,209 36,245,401 (Continued on next page) 633,937 633,937 285,675 285,675 50,000 81,783 131,783 155,511 11,135 235,784 402,430 109,967 2,760 17,205 102,465 1,686,223 2,666 471,767 33,122 507,555 1,414 267,393 1,518 270,325 87,640 865,520 5,794,083 5,794,083 7 CITY OF MIAMI, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2022 Federal Grantor/Pass-through Grantor/Program or Cluster Title U.S. Department of the Treasury (cont'd) Emergency Rental Assistance Program Emergency Rental Assistance Program ERA2 Coronavirus State and Local Fiscal Recovery Funds Total U.S. Department of the Treasury Assistance Listing Grant/ Number Contract Number Identifying Number to Subrecipients Expenditures 21.023 21.023 21.027 US Department of Education Pass Through Miami Dade County Public Schools 21st Century Community Learning Centers 84.287 Total U.S. Department of Education U.S. Department of Health and Human Services Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 93.498 Federal Pass -Through Florida Agency for Persons with Disabilities Medicaid Cluster: Medical Assistance Program Cluster Total U.S. Department of Health and Human Services Executive Office of the President of the United States Pass -Through South Florida HIDTA/Monroe County Sheriffs: High Intensity Drug Trafficking Areas Program High Intensity Drug Trafficking Areas Program High Intensity Drug Trafficking Areas Program Total Executive Office of the President U.S. Department of Homeland Security National Urban Search and Rescue (US&R) Response System National Urban Search and Rescue (US&R) Response System National Urban Search and Rescue (US&R) Response System National Urban Search and Rescue (US&R) Response System 93.778 95.001 95.001 95.001 PRF20200001 Not Applicable NA G 20M 10001A G21MI0001A 97.025 EMW-95-k-4718 EMW-2021-CA- 97.025 00034-S01 97.025 EMW-2019-CA-00072 97.025 EMW-2020-CA-00056 Pass -Through Entity Passed Through Federal N/A 72220791 N/A 130-2448A-8CCCA Not Available G 19 M 10001A G 20M 10001A G21M10001A Pass -Through State of Florida Division of Emergency Management Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 Z2070 4337DRFLP0000001 Assistance to Firefighters Grant Pass Through State of Florida Division of Emergency Management Homeland Security Grant Program Homeland Security Grant Program Homeland Security Grant Program Homeland Security Grant Program Homeland Security Grant Program Securing the Cities Program Preparing for Emerging Threats and Hazards Total U.S. Department of Homeland Security TOTAL EXPENDITURES OF FEDERAL AWARDS 97.044 EMW-2019-FG-02594 97.067 97.067 97.067 97.067 97.067 19-DS-04-11-23-02- 319 R0075 R0521 R0232 R0280 20CW DSTC00007-01- 97.106 00 97.133 EMW -2016-G R- 00097-SO1 See Notes to Schedule. EMW-2018-SS-00064 97,217 EMW-2019-SS-00049 3,305,372 EMW-2021-SS-00066-S01 - EM W-2020-SS-00035-S01 1,068,900 EMW-2020-SS-00035-S01 - 4,471,489 4,471,489 7013,688 1,795,519 22,026,066 19,196,713 43,018,299 48,812,381 2,200 2,200 101,330 274,064 375,393 5,642 3,958 30,678 40,279 2,129,135 890,652 177,043 332,659 3,529,489 16,903,851 16,903,851 828,897 828,897 450,311 3,955,044 326,024 2,836,884 47,716 7,615,979 865,759 865,759 178,516 178,516 29,922,491 118 092,795 (Continued on next page) 8 CITY OF MIAMI, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2022 State Grantor/Pass-through Grantor/Program or Cluster Title Florida Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program State Housing Initiatives Partnership FY2018-2019 State Housing Initiatives Partnership FY2019-2020 State Housing Initiatives Partnership PI generated in non EN years State Housing Initiatives Partnership FY2022-2023 State Housing Initiatives Partnership FY2021-2022 Total Florida Housing Finance Corporation Department of Transportation Public Transit Service Development Program Total Department of Transportation Department of Health Emergency Medical Services (EMS) Matching Awards Pass -Through Miami -Dade County, Florida: CSFA Grant/ Pass -Through Entity Number Contract Number Identifying Number 40.901 52.901 52.901 52.901 55.012 64.003 County Grant Awards 64.005 Total Department of Health Fish and Wildlife Conservation Commission Florida Boating Improvement Program Total Fish and Wildlife Conservation Commission Total Expenditures of State Financial Assistance TOTAL EXPENDITURES FOR FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 77.006 SHIP FY2017-2018 SHIP FY2018-2019 SHIP FY2019-2020 SHIP SHIP FY2022-2023 SHIP FY2021-2022 446651-1-84-01 M8052 EMS County Grant #C0013 19024 See Notes to Schedule. Total Passed Through to Total State Subrecipients Expenditures $ $ 205,275 47,290 213,195 14,602 2,250 159,479 642,092 243,447 243,447 263,663 32,617 296,280 10,990 10,990 1 192,809 5 7,013,688 5 119,285,603 (Concluded) 9 CITY OF MIAMI, FLORIDA NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2022 NOTE 1— BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the "Schedule") includes the federal and state award activity of the City of Miami, Florida (the "City") under programs of the federal and state government for the year ended September 30, 2022. The information in the Schedules are presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Florida Auditor General (Chapter 10.550). Because the Schedule present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in fund balance/net position or cash flows of the City. NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550 wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. NOTE 3 — INDIRECT COST RATE The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 10 CITY OF MIAMI, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended September 30, 2022 Section I - Summary of Independent Auditors' Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Opinion Internal control over financial reporting: • Material weakness(es) identified? Yes X No • Significant deficiency(ies) identified? Yes X None Reported • Noncompliance material to financial statements noted? Yes X No Federal Awards and State Financial Assistance Internal control over major Federal programs and State projects: • Material weakness(es) identified? Yes X No • Significant deficiency(ies) identified that are not considered to be material weaknesses? Yes X None Reported Type of Auditors' Report issued on Compliance for Major Federal Programs and State Projects: Unmodified Opinion Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a) of the Uniform Guidance or Chapter 10.550, Rules of the Auditor General? Yes X No Identification of Major Federal Programs and State Projects: Assistance Listing Numbers Name of Federal Programs 14.218 Community Development Block Grants 14.231 Emergency Solutions Grant Program 14.239 HOME Investment Partnership Program 21.023 COVID-19 - Emergency Rental Assistance Program / ERA2 21.027 COVID-19 American Rescue Plan Act 97.025 National Urban Search and Rescue (US&R) Response System 14.871, 14.879, 14.896 Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers CSFA Numbers 40.901 55.012 Name of State Projects Florida Housing Finance Corporation Public Transit Service Development Program Dollar threshold used to distinguish between Type A and Type B programs: Federal S3,000,000 State S300,503 Auditee qualified as low -risk auditee? X Yes No 11 CITY OF MIAMI, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended September 30, 2022 Section II - Current Year Findings - Financial Statement Audit None Reported. Section III - Current Year - Major Federal Award Programs and State Financial Assistance Findings and Questioned Costs Federal Grants None Reported. State Grants None Reported. Section IV - Prior Year - Major Federal Award Programs and State Financial Assistance Findings and Questioned Costs None Reported. 12 City of Miami, Florida Management Letter in Accordance With Chapter 10.550, Rules of the Florida Auditor General and Independent Accountant's Report on the Examination of the City's Compliance with Section 218.415, Florida Statutes Fiscal Year Ended September 30, 2022 Contents Management Letter in Accordance With Chapter 10.550, Rules of the Florida Auditor General 1-3 Independent Accountant's Report on the Examination of the City's Compliance with Section 218.415, Florida Statutes Addendum A Component Unit Specific Information as required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General 4 5 RSM RSM US LLP Management Letter in Accordance With Chapter 10.550, Rules of the Florida Auditor General Honorable Mayor, Members of the City Commission and City Manager City of Miami, Florida. Report on the Financial Statements We have audited the financial statements of the governmental activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the City of Miami, Florida (City), as of and for the year ended September 30, 2022, and have issued our report thereon dated March 30, 2023. Our report includes a reference to other auditors who audited the financial statements of the following entities: Discretely Presented Component Units: Downtown Development Authority Bayfront Park Management Trust Coconut Grove Business Improvement District Wynwood Business Improvement District Blended Component Units — Nonmajor Funds: Southeast Overtown Park West Redevelopment Agency OMNI Redevelopment Agency Virginia Key Beach Park Trust Liberty City Community Revitalization District Trusts Midtown Community Redevelopment Agency Fiduciary Component Units — Pension Trust Funds: Firefighters' and Police Officers' Retirement Trust General Employees' and Sanitation Employees' Retirement Trust This management letter does not include the results of the other auditors' testing of compliance and other matters that are reported on separately by those auditors. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are dated March 30, 2023, should be considered in conjunction with this management letter. THE POWER OF BEING UNDERSTOOD AUDIT I TAX I CONSULTING 1 RSM US LLP Is the U.S. member firm of RSM International, a global network of independent audit, tax, and consulting firms. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. In connection with our fiscal year 2021 audit, there were no findings or recommendations. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. This information is disclosed in Note 1 of the City's financial statements. Financial Condition and Management Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the City met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the City did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the City. It is management's responsibility to monitor the City's financial condition, and our financial condition assessment was based in part on representations made by management and review of financial information provided by same. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Special District Component Units Section 10.554(1)(i)5.c., Rules of the Auditor General, requires, if appropriate, that we communicate the failure of a special district that is a component unit of a county, municipality, or special district, to provide the financial information necessary for proper reporting of the component unit within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we did not note any special district component units that failed to provide the necessary information for proper reporting in accordance with Section 218.39(3)(b), Florida Statutes. As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, component unit specific information is included in Addendum A. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. 2 Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Mayor, City Commissioners and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. .Soy .�..LP Miami, Florida March 30, 2023 3 Independent Accountant's Report on the Examination of the City's Compliance with Section 218.415, Florida Statutes The Honorable Mayor, Members of the City Commission, and City Manager City of Miami, Florida We have examined the City of Miami, Florida's (the City) compliance with the specified requirements of Section 218.415, Florida Statutes, Local Government Investment Policies (specified requirements) during the period October 1, 2021, to September 30, 2022. Management of the City is responsible for the City's compliance with the specified requirements. Our responsibility is to express an opinion on the City's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the City complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the City complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the City's compliance with the specified requirements. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement. In our opinion, the City complied, in all material respects, with the specified requirements of Section 218.415, Florida Statutes, Local Government Investment Policies during the period October 1, 2021 to September 30, 2022. This report is intended solely for the information and use of the Florida Auditor General, the Honorable Mayor and Members of the City Commission and applicable management of the City and is not intended to be and should not be used by anyone other than these specified parties. iSf.fus .tom Miami, Florida March 30, 2023 4 ADDENDUM A CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS Sanson, Kline, Jacomino & Tandoc, LLP 5805 Blue Lagoon Drive Suite 1451 Miami, FL 33126 Tel: (305) 269-8633 Fax: (305) 265-0652 www.skjtllp.com Management Letter in Accordance with the Rules of the Auditor General of the State of Florida The Board of Directors Wynwood Business Improvement District: Report on the Financial Statements We have audited the financial statements of the Wynwood Business Improvement District (the BID), a Component Unit of the City of Miami, Florida, as of and for the fiscal year ended September 30, 2022, and have issued our report dated January 31, 2023. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General. Other Reporting Requirements We have issued our Independent Auditors' Reports on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that reports, which is dated January 31, 2023, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. Such disclosures are made in note 1 to the BID's financial statements. Financial Condition and Management Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires that we report the results of our determination as to whether or not the BID has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the BID did not meet any of the conditions described in Section 218.503(1), Florida Statutes. 17 Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures as of September 30, 2022. It is management's responsibility to monitor the BID's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Specific Information As required by Section 218.39(3)(a), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the BID reported: a. A total of 4 employees compensated in the last pay period of the BID's fiscal year. b. A total of 7 independent contractors to whom nonemployee compensation was paid in the last month of the BID's fiscal year. c. Compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency totaled $424,304 for the fiscal year. d. Compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency totaled $88,271 for the fiscal year. e. There were no construction projects with a total cost of at least $65,000 approved by the BID that is scheduled to begin on or after October 1 of the fiscal year being reported. f. A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the BID amends a final adopted budget under Section 189.016(6), Florida Statutes — is not applicable, as the BID did not amend a final adopted budget under Section 189.016(6), Florida Statutes. As required by Section 218.32(1)(e)5, Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the BID reported: a. The rates of non -ad valorem special assessments imposed by the BID for the fiscal year are as follows: adjusted ground floor rate at $.24 per square foot; vacant rate at $.12 per square foot; upper floor rate at $.12 per square foot; and extra space rate at $.12 per square foot. b. Special assessments collected by or on behalf of the BID totaled $777,458 for the fiscal year. c. The BID has no outstanding bonds at fiscal year-end. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Florida Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, and the Board of Directors and management of the BID, and is not intended to be and should not be used by anyone other than these specified parties. Apo** nate JtWI8 ,& & aptc4c, LLP Miami, Florida January 31, 2023 18 CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS Sanson, Kline, Jacomino & Tandoc, LLP 5805 Blue Lagoon Drive Suite 220 Miami, FL 33126 Tel: (305) 269-8633 Fax: (305) 265-0652 www.skjtllp.com Management Letter in Accordance with the Rules of the Auditor General of the State of Florida The Board of Directors Coconut Grove Business Improvement District: Report on the Financial Statements We have audited the financial statements of the Coconut Grove Business Improvement District (the BID), a Component Unit of the City of Miami, Florida, as of and for the fiscal year ended September 30, 2022, and have issued our report dated December 9, 2022. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General. Other Reporting Requirements We have issued our Independent Auditors' Reports on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report, which is dated December 9, 2022, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations reported in the preceding annual financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. Such disclosures are made in note 1 to the BID's financial statements. Financial Condition and Management Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires that we report the results of our determination as to whether or not the BID has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the BID did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures as of September 30, 2022. It is management's responsibility to monitor the BID's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 20 Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Specific Information As required by Section 218.39(3)(a), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the BID reported: a. A total of 5 employees compensated in the last pay period of the BID's fiscal year. b. No independent contractors to whom nonemployee compensation was paid in the last month of the BID's fiscal year. c. Compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency totaled $223,350 for the fiscal year. d. No compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency for the fiscal year. e. There were no construction projects with a total cost of at least $65,000 approved by the BID that is scheduled to begin on or after October 1 of the fiscal year being reported. f. A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the district amends a final adopted budget under Section 189.016(6), Florida Statutes — is not applicable, as the BID did not amend a final adopted budget under Section 189.016(6), Florida Statutes. As required by Section 218.32(1)(e)5, Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the BID reported: a. The rates of non -ad valorem special assessments imposed by the BID for the fiscal year are as follows: all businesses are assessed at $0.38 per square foot, with the exception of certain hotels, which are assessed at a flat rate of $12,000. b. Special assessments collected by or on behalf of the BID totaled $617,686 for the fiscal year. c. The BID has no outstanding bonds at fiscal year-end. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Florida Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, and the Board of Directors and management of the BID, and is not intended to be and should not be used by anyone other than these specified parties. Apt** nixt Ja ,6444, & aptcle4 LLP Miami, Florida December 9, 2022 21 CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS Sanson, Kline, Jacomino & Tandoc, LLP 5805 Blue Lagoon Drive Suite 220 Miami, FL 33126 Tel: (305) 269-8633 Fax: (305) 265-0652 www.skjtllp.com Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes The Board of Directors Coconut Grove Business Improvement District: We have examined the Coconut Grove Business Improvement District (the BID) compliance with Section 218.415, Florida Statutes regarding the investment of public funds during the year ended September 30, 2022. Management is responsible for the BID's compliance with those requirements. Our responsibility is to express an opinion on the BID's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the BID's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the BID's compliance with specified requirements. In our opinion, the BID complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2022. This report is intended solely for the information and use of the Florida Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, and the Board of Directors and management of the BID, and is not intended to be and should not be used by anyone other than these specified parties. Am.* nipte Otcantipte, & Tottleo, f ,� Miami, Florida December 9, 2022 22 Department of Off -Street Parking of the City of Miami, Florida (A Component Unit of the City of Miami, Florida) Management Letter and Independent Accountant's Report in Accordance With Chapter 10.550, Rules of the Auditor General of the State of Florida Fiscal Year Ended September 30, 2022 Contents Management Letter in Accordance With Chapter 10.550, Rules of the Florida Auditor General of the State of Florida Independent Accountant's Report on Compliance With Local Government Investment Policies in Accordance With Chapter 10.550, Rules of the Auditor General of the State of Florida 1-3 4 RSM RSM US LLP Management Letter in Accordance with Chapter 10.550, Rules of the Auditor General of the State of Florida The Chairperson and Members of the Board Department of Off -Street Parking of the City of Miami, Florida Report on the Financial Statements We have audited the accompanying financial statements of the business -type activities and the aggregate remaining fund information of the Department of Off -Street Parking of the City of Miami, Florida, a component unit of the City of Miami, Florida d/b/a Miami Parking Authority (the Authority), as of and for the year ended September 30, 2022, and have issued our report thereon dated February 27, 2023. Our report includes a reference to other auditors who audited the financial statements of Department of Off -Street Parking of the City of Miami, Florida Retirement Plan and Trust, as described in our report on the Authority's financial statements. This management letter does not include the results of the other auditors' testing of compliance and other matters that are reported on separately by those auditors. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated February 27, 2023, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There were no recommendations made in the preceding annual financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. This information is disclosed in Note 1 of the Authority's financial statements. THE POWER OF BEING UNDERSTOOD AUDIT TAX I CONSULTING 1 RSM US LLP is the U.S. member firm of RSM International, a global network of Independent audit, tax, and consulting firms. Visit rsmus,com/aboutus for more information regarding RSM US LLP and RSM International. Financial Condition and Management Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the Authority met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the Authority did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the Authority. It is management's responsibility to monitor the Authority's financial condition, and our financial condition assessment was based in part on representations made by management and review of financial information provided by same. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Special District Component Units Section 10.554(1)(i)5.c., Rules of the Auditor General, requires, if appropriate, that we communicate the failure of a special district that is a component unit of a county, municipality, or special district, to provide the financial information necessary for proper reporting of the component unit within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we did not note any special district component units that failed to provide the necessary information for proper reporting in accordance with Section 218.39(3)(b), Florida Statutes. As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Authority reported: a. The total number of Authority employees compensated in the last pay period of the Authority's fiscal year as 126. b. The total number of independent contractors to whom nonemployee compensation was paid in the last month of the Authority's fiscal year as 10. c. All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $8,569,327. d. All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $2,434,340. e. There are no construction projects with a total cost of at least $65,000 approved by the Authority that is scheduled to begin on or after October 1 of the fiscal year being reported. f. A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the Authority amends a final adopted budget under Section 189.016(6), Florida Statutes. This information is disclosed in the Authority's financial statements. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. 2 Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Chairperson and Members of the Board and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. Rs,ci us u� Miami, Florida February 27, 2023 3 RSM RSM US LLP Independent Accountant's Report on Compliance With Local Government Investment Policies in Accordance With Chapter 10.550, Rules of the Auditor General of the State of Florida The Chairperson and Members of the Board Department of Off -Street Parking of the City of Miami, Florida We have examined the Department of Off -Street Parking of the City of Miami, Florida's, a component unit of the City of Miami, Florida d/b/a Miami Parking Authority (the Authority) compliance with Section 218.415, Florida Statutes, Local Government Investment Policies during the period October 1, 2021 to September 30, 2022. Management of the Authority is responsible for the Authority's compliance with the specified requirements. Our responsibility is to express an opinion on the Authority's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Authority complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Authority complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Authority's compliance with the specified requirements. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement. In our opinion, Department of Off -Street Parking of the City of Miami, Florida complied, in all material respects, with the specified requirements during the period October 1, 2021 to September 30, 2022. This report is intended solely for the information and use of the Florida Auditor General, the Chairperson and Members of the Board and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. $, as P Miami, Florida February 27, 2023 THE POWER OF BEING UNDERSTOOD AUDIT TAX I CONSULTING 4 RSM US LLP is the U.S. member firm of RSM International, a global network of Independent audit, tax, and consulting firms. Visit rsmus,com/aboutus for more information regarding RSM US LLP and RSM International.