HomeMy WebLinkAboutInv# 05202114 - HCT CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS L - 05/18/2021Invoice # 05 2021 – 14
May 17, 2021
To: City of Dania Beach
100 W. Dania Beach Blvd.
Dania Beach, FL 33004
Payment for professional auditing services and reissue of FY 2020 Annual Audit report rendered to City of
Dania Beach.
May 2021
Roderick Harvey-Managing Partner
Thomas Williams – Senior Auditor
22.75 Hours * $128 – special contractual billing rate
BALANCE DUE: $2,912.00
Please remit Payment to:
HCT Certified Public Accountants & Consultants, LLC
3816 Hollywood Boulevard, Suite 203
Hollywood, Florida 33021
3816 Hollywood Boulevard, Suite 203 * Hollywood, Florida 33021 * 954-966-4435 Ph. * 954-962-7747 Fax
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R. H. <rharvey@hct-cpa.com>
CAFR Report for FY 2020 // City of Dania Beach, Florida
Roderick Harvey CPA, CVA <rharvey@hct-cpa.com>Tue, Apr 20, 2021 at 3:34 PM
To: "DiPaolo, Frank" <fdipaolo@daniabeachfl.gov>, Adam Segal <asegal@daniabeachfl.gov>, Yeimy Guzman
<yguzman@daniabeachfl.gov>, "Thomas Williams, III" <twilliams@hct-cpa.com>, James Patton <jpatton@hct-cpa.com>
Dear Frank
We have discussed the matter with a technical review manager at the AICPA. We will follow their advice on this matter. We will be
following the AICPA guidance found in AU-C Section 560.
We immediately require a listing of ALL Federal, State , local, banks, grantor agencies or other governments that received the CAFR
for FY 2020 have received the incorrect net assets.
We need the contact person, contact email address for each person that was sent the CAFR for FY 2020.
If the City has proof that a communication occurred to alert the recipients that the CAFR for FY 2020 should not be relied upon and will
be changed , please also remit that to HCT.
This following of the AICPA guidance involves the following:
-1- new auditing date the auditing reports
-2a - emphasis of a matter paragraph - (to discuss what was changed and the net impact)
-2b- additional auditing procedures up to the new date of the audit report
-2c- Subsequent event update
-2d- An updated management rep letter
As a part of our update audit procedures, we require the following response in writing.
Please provide the AJE that was posted or that should have been posted to the City of Dania beach accounting record
the new final TB for the City of Dania Beach for FY 2020.
PDF copy of the new CAFR - FY 2020 with the changes
We need responses in writing to the following
Was the amount coded incorrectly and therefore allowed the incorrect posting to occur?
Was there a computer glitch or malfunction that allowed the net assets to be displayed incorrectly.
If so -- was IT made aware of this?
how does the IT department / finance department ensure that other accounting and posting errors are not included in the FY 2020
audit report.
Are there any other disclosure and presentation errors in the CAFR for FY 2020 that have been found or noted by the staff of the City
of Dania Beach.
We believe that above is consistent with the AICPA guidance and therefore require the City of Dania Beach utmost attention and
response.
We will forward our additional request for an updated audit procedure as necessary.
--
--
Regards,
Roderick Harvey, CPA, CVA
Managing Member
HCT Certified Public Accountants and Consultants, LLC
3816 Hollywood Boulevard, Suite 203 Page 2 of 3
Hollywood, FL 33021
Phone: (954) 966 4435
Fax: (954) 962 7747
Email: rharvey@hct-cpa.com
Website: www.hct-cpa.com
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au-c-00560.pdf
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