LTC 180-2012 External Auditor's Annual Report MIAMI BEACH
OFFICE OF THE CITY MANAGER
NO. LTC # 180 -2012
LETTER TO COMMISSION
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TO: Mayor Matti Herrera Bower and N
Members of the City Commission
FROM: Kathie G. Brooks, Interim City Manager
DATE: July 13, 2012
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SUBJECT: External Auditor's (McGladrey & Pullen) Annual Audit Report on the City of Miami
Beach (the City) for the period ended September 30, 2011
Attached for your information is the external auditor's report on the City for the fiscal year ended
September 30, 2011. This package includes the following:
A. The Report to the Mayor and Members of the City Commission, discussing the Auditor's
required communications to the Mayor and City Commission, summary of recorded audit
adjustments, accounting estimates and, recently issued governmental accounting standards.
The Report also includes the following:
• Exhibit A - Certain written communications between management and the Auditors —
Representation letter;
• Exhibit B - McGladrey & Pullen's Independent auditor's report 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 and Chapter 10.550,
Rules of the Auditor General of the State of Florida and Schedule of Expenditures on
Federal Awards and State Financial Assistance; and
• Exhibit B - McGladrey & Pullen's management letter, in accordance with the Rules of the
Auditor General of the State of Florida, to the Mayor and Members of the City
Commission.
B. The City's Comprehensive Annual Financial Report (CAFR) for the fiscal year ended
September 30, 2011.
If you have any questions or need additional information please contact Patricia Walker at 305 -673-
7574
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