HomeMy WebLinkAboutSingle AuditEry uc) T. GONZALEZ, PH.D.
CITY MANAGER
April 30, 2018
RSM US LLP
801 Brickell Avenue
Suite 1050
Miami, Florida 33131
k"LlLi Vf 4Hia Ii, �110riRra
P.O. BOX 33070E
MIAMI, FLORIDA 33233.0708
(305) 250-540o
FAX (305) 250-5410
In connection with your examination of the City's compliance with Section 218.415, Florida Statutes,
Local Government Investment Policies (the Statute) during the year ended September 30, 2017, in
accordance with attestation standards established by the American Institute of Certified Public
Accountants, we confirm to the best of our knowledge and belief, the following representations made to
you during the course of your engagement:
1. We are responsible for the City's compliance with the Statute.
2. We are responsible for establishing and maintaining effective internal control over the City's
compliance with the Statute.
3. We have performed an evaluation of the City's compliance with the Statute. Based on our evaluation,
the City has complied with the Statute during the year ended September 30, 2017.
4. There has been no known noncompliance with the Statute during the year ended September 30,
2017 or through the date of this letter.
5. There are no known communications from regulatory agencies, internal auditors, or other
practitioners concerning the City's possible noncompliance with the ,Statute received by us during
the year ended September 30, 2017 or through the date of this letter.
6. We have made available to you all documentation related to the City's compliance with the Statute.
7. There has been no knowledge of fraud or suspected fraud affecting the entity involving:
a. Management,
b. Employees who have significant roles in the internal control, or
c. Others where fraud could have a material effect on the City's compliance with the Statute.
S. We acknowledge our responsibility for the design and implementation of programs and controls to
provide reasonable assurance that fraud is prevented and detected.
9. We have no knowledge of any allegations of fraud or suspected fraud affecting the City received in
communications from employees, former employees, analysts, regulators, or others.
10. We have responded fully to all inquiries made to us by you during your engagement.
11. During the course of your engagement you may have accumulated records containing data which
should be reflected in our books and records. All such data have been so reflected. Accordingly,
copies of such records in your possession are no longer needed by us.
The City of Miami, Florida
City Manager
Sandra Bridge n,
Assistant City WanagerlCFO
Erica Paschal, CPA
Finance Director
Munira oniel, CP
Assistant Finance Director
Eugenodner
Controller