LTC 313-2017 External Auditor's Annual Audit Report on CMB for the Period ended September 30, 2016MIAMI BEACH
OFFICE OF THE CITY MANAGER
NO. LTC#
313-2017 LEDER TO COMMISSION
TO: Mayor Phillip Levine and Members f the City
FROM: Jimmy L. Morales, City Manager
DATE: June12,2017
SUBJECT: External Auditor's (Crowe Ho ath LLP) Annual Audit Report on the City of
Miami Beach (the City) for the period ended September 30, 2016
Enclosed, for your information, is the external auditor's report dated April28, 2017 (received on
June 5, 2017) for the fiscal year ended September 30, 2016. This package includes the
following:
A. A letter to the Mayor and Members of the City Commission, discussing the auditor's
required communications to the Mayor and City Commission, auditor's responsibility
under auditing standards generally accepted in the United States of America and under
Government Auditing Standards, planned scope and timing of the audit, significant
accounting policies and management judgments and accounting estimates, auditor's
judgments about qualitative aspects of significant accounting practices, corrected and
uncorrected misstatements, and other communications.
B. The City of Miami Beach Audit Report for the fiscal year ended September 30, 2016.
This report includes the following:
• Comprehensive Annual Financial Report (CAFR) for the fiscal year ended
September 30, 2016,
• Single Audit Reports in accordance with Uniform Guidance and the Florida Single
Audit Act,
• Auditor's Report-Independent Auditor's Report on Internal Control over Financial
Reporting and on Compliance and other Matters Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards,
• Other Reports -Independent Accountant's Report on compliance with section
218.415, Florida Statutes, Management Letter, and
• Continuing Disclosures for the City of Miami Beach and the Miami Beach
Redevelopment Agency.
Electronic versions of the above reports are available at the following web address link:
http://web.miamibeachfl.gov/finance/scroll.aspx?id=44776.
If you have any questions or need additional information please contact Allison R. Williams at
305-673-7 466. w
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