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LTC 559-2016 Review and Risk Assessment of Internal Controls MIAMI BEACH OFFICE OF THE CITY MANAGER NO. LTC # LETTER TO COMMISSION 559-2016 TO: Mayor Philip Levine and Members of the City Commission FROM: Jimmy L. Morales, City Manager DATE: December 29, 2016 SUBJECT: Review and Risk Assessment of Internal Controls The purpose of this Letter to Commission is to advise the City Commission that today I have used my emergency procurement authority to retain the accounting firm BDO to conduct a review and risk assessment of our internal controls and procedures in our Treasury management and disbursement functions. We will be working with both the New York and Miami offices. They also have a cyber security department that can assist with any issues that may arise with respect thereto. I want to be sure that our internal controls represent best practices going forward and therefore be able to assure you and our residents that the City's accounts are safe and secure. We anticipate that the review will be completed in 4-6 weeks, with work starting in early January 2017. If you have any questions, please feel free to contact me. JLM/aw