HomeMy WebLinkAboutManagement LetterTitu of 'fflialni' 471ariba
EMILIO T. GONZALEZ, PH. D. �rt p ... pu,1 +r
CITY MANAGER
April 30, 2018 R
RSM US LLP
801 Brickell Avenue, Suite 10501
Miami, FL 33131
P.O. BOx 330708
MIAMI. FLORIDA 33233-0708
{3051250-S400
FAX {305} 2SO-5410
In connection with your audit of federal awards conducted in accordance with Subpart F of Title 2 U.S.
Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance) and the audit of state projects conducted in
accordance with Chapter 10.550, Rules of the Auditor General of the State of Florida (Chapter 90.550),
for the year ended September 30, 2017 for the City of Miami, Florida (the City), we confirm the following:
1. Management is responsible for complying, and has complied, with the requirements of Uniform
Guidance and Chapter 10.550.
2. Management is responsible for understanding and complying with the requirements of laws,
regulations, and the provisions of contracts and grant agreements related to each of its federal
programs and state projects.
3. Management is responsible for establishing and maintaining, and has established and maintained,
effective internal control over compliance for federal programs and state projects that provides
reasonable assurance that the auditee is managing federal awards and state projects in compliance
with laws, regulations, and the provisions of contracts or grant agreements that could have a
material effect on each federal program and state project.
4. Management has prepared the schedule of expenditures of federal awards and state financial
assistance in accordance with Uniform Guidance and Chapter 10.550, which represents and
includes all the grant activity of the reporting entity of the City and have included expenditures made
during the period being audited for all awards provided by federal and state agencies in the form of
grants, cost -reimbursement contracts, loans, loan guarantees, property (including donated surplus
property), cooperative agreements, interest subsidies, insurance, food commodities, direct
appropriations, and other assistance.
5. Management has Identified and disclosed to the auditor the requirements of laws, regulations, and
the provisions of contracts and grant agreements that are considered to have a direct and material
effect on each major program or project.
6. Management has made available all federal and state awards (including amendments, if any) and
any other correspondence relevant to federal and state programs and related activities that have
taken place with federal and state agencies or pass-through entities.
7. Management has identified and disclosed to the auditor all amounts questioned and all known
noncompliance with the direct and material compliance requirements of federal and state awards,
when applicable.
8. Management believes that the auditee has complied with the direct and material compliance
requirements (except for noncompliance it has disclosed to the auditor).
9. Management has made available all documentation related to compliance with the direct and
material compliance requirements, including information related to federal and state program
financial reports and claims for advances and reimbursements.
10. Management has provided to the auditor its interpretations of any compliance requirements that are
subject to varying interpretations.
11. Management has disclosed to the auditor any communications from grantors and pass-through
entities concerning possible noncompliance with the direct and material compliance requirements,
including communications received from the end of the period covered by the compliance audit to
the date of the auditor's report, when applicable.
12. Management has disclosed to the auditor the findings received and related corrective actions taken
for previous audits, attestation engagements, and internal or external monitoring that directly relate
to the objectives of the compliance audit, including findings received and corrective actions taken
from the end of the period covered by the compliance audit to the date of the auditor's report.
13. Management has provided the auditor with all information on the status of the follow-up on prior
audit findings by federal and state awarding agencies and pass-through entities, including all
management decisions.
14. Management is responsible for taking corrective action on audit findings of the compliance audit.
15. Management has disclosed the nature of any subsequent events that provide additional evidence
with respect to conditions that existed at the end of the reporting period that affect noncompliance
during the reporting period.
16. There are no known instances of noncompliance with direct and material compliance requirements
occurring subsequent to the period covered by the auditor's report.
17. There are no changes in internal control over compliance or other factors that might significantly
affect internal control, including any corrective action taken by management with regard to significant
deficiencies and material weaknesses in internal control over compliance subsequent to the period
covered by the auditor's report.
18. Federal and state program financial reports and claims for advances and reimbursements are
supported by the books and records from which the basic financial statements have been prepared.
19. The copies of federal and state program financial reports provided to the auditor are true copies of
the reports submitted, or electronically transmitted, to the federal and state agency or pass-through
entity.
20. Management has monitored subrecipients to determine that they have expended pass-through
assistance in accordance with applicable laws and regulations and the terms and conditions of the
subaward and have met the other pass-through entity requirements of the Uniform Guidance and
Chapter 10.550.
21. Management has issued management decisions for audit findings that relate to federal and state
awards it makes to subrecipients, and for federal awards, such management decisions are issued
within six months of acceptance of the audit report by the FAC. Additionally, management has
followed up to ensure that the subrecipient takes timely and appropriate action on all deficiencies
detected through audits, on-site reviews and other means that pertain to the federal and state award
provided to the subrecipient from the pass-through entity.
22. Management has considered the results of subrecipient monitoring and audits, and has made any
necessary adjustments to the auditee's own books and records.
23. Management has charged costs to federal and state awards in accordance with applicable cost
principles, Uniform Guidance and Chapter 10.550.
24. Management will accurately complete the appropriate sections of the data collection form. We
further acknowledge our responsibility for the complete, accurate, and timely filing of the data
collection form with the Federal Audit Clearinghouse.
25. Management has disclosed all contracts or other agreements with service organizations.
Management is not aware of any communications from service organizations relating to instances of
noncompliance at those organizations.
26. Curing the course of your audit, you may have accumulated records containing data that 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.
City of Miaft, Florida
ty T. Gonzalez,
CiJ
Ci#y Manager
Erica Paschal, CPA
Finance Director
ZZL�
Munirab Daniel, CPA
Assista Finance Director
Eugenedner,
Controlle
Georgam r
Director of Community & E4inomic Development
Sergio Torres.
Director of Veterans airs &
5tOven Williamson,
Director of Capital Improvements
eiess Services
7
Sandra Bridgeman, CP"
Assistant City M n� r/CFO