LTC 189-2007 External Auditor's (McGladrey by cqp17691

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m   M l AM I B EAC H                                                                       -TY S
                                                                                            CLtrn                      Gr
                                                                                                                       lC

    k OFFICE OF THE CITY

    MANAGER NO    LTC
                  189-2007

                                                                           LETTER TO COMMISSION

    TO           Mayor      David Dermer and Members of the               City   Commission




    FROM         Jorge      M   Gonzalez City Manager


    DATE         August 16       2007




    SUBJECT               s
                 External Auditor McGladrey                    Pullen Annual Audit Report                 on   the   City   of Miami
                 Beach      the City     for the   period    ended  September 30 2006

    Attached for your information is the external auditor report
                                                  s                                  on    the   City   for the fiscal year ended

    September 30 2006 This report includes the following

                                                                                              s
              A transmittal letter to the mayor and members of the City Commission noting the auditor

              responsibility under professional standards the City accounting policies and alternative
                                                               s
              accounting        treatment management judgment and
                                          s                                              use   of   accounting estimates        audit

              adjustments        made to the trial   balance       and consultation with other accountants                  The letter
              also states that the auditors had                                           with the
                                                              no
                                                                    disagreements                       City management
                                                                                                        s                            no

              difficulties encountered in        performing     the audit and       no   uncorrected      misstatements

         2    The City Comprehensive
                  s                                  Annual Financial          Report CAFR           for the fiscal year ended

              September 30 2006

         3    Additionally       we   have included in   a
                                                             single   bound      document      the following   required reporting
              information for the fiscal year ended September 30 2006 completed                             on    various dates



                    McGladrey          s
                                       Pullen management              letter   in accordance with the Rules of the auditor

                  general       of the State of    Florida    to the mayor and members of the                         Commission
                                                                                                               City
                  Observations for the current year are documented in                      Appendix A        or   page 141 of the
                  report Prior year observations are documented in
                               s                                                           Appendix B        or   page 148 of the
                  report
                  McGladrey            s                  s
                                       Pullen Independent Auditor Report                  on   Internal controls      over   financial

                  reporting      and   on   compliance   and other matters based           on an    audit of financial statements
                  performed        in accordance with        governmental auditing standard
                  McGladrey            Pullen Independent auditor report
                                       s                  s                       on compliance
                                                                                       with requirements
                  applicable to each major federal program and state project and on internal controls over
                  compliance in accordance with OMB Circular A-133 Chapter 10 550 ofthe Auditor
                                                               and                   Rules
                                   the                                Expendi
                  General of State ofFlorida and Schedule of tures on Federal Awards and
                  State Financial Assistance Annual
                  Report   for the City in ac ordance with continuing disclosure requirements ofSEC                              Rule
                  15c2-12and Report
                         Annual
                  for the Miami Beach Redevelopment Agency in accordance with continuing                                         disclosure
                  requirements of       SEC Rule 15c2-12 JMG P             W




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