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Alberni, Caballero & Fierman, LLC - Audit for BBC Bond ProjectAC ALBERNI CABAllERO • FIERMAN, llP ACCOUNTANTS • ADVISORS Alberni Caballero & Fierman, LLP 4649 Ponce de Leon Blvd Suite 404 Coral Gables, FL 33146 T: 305 .662.7272 F: 305.662.4266 ACF-CPA.COM 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 ADDENDUM TO ENGAGEMENT LETTER DATED AUGUST 7, 2017 August 7, 2017 To Honorable Mayor and Members of the City Council City of Hialeah, Florida 501 Palm Avenue Hialeah, FL 33010 This letter is to explain our understanding of the arrangements for the services we are to perform for the City of Hialeah, Florida (the "City") for the fiscal years ending September 30, 2017 through 2021 . We ask that you either confirm or amend this understanding. We will perform an audit of the City's financial statements for the City's Building Better Communities Bond Project ("BBC"), as of and for the fiscal years ended September 30, 2017 through 2021. The BBC governing Miami-Dade County Ordinance No . 05-47 requires that an annual independent audit of the schedule of expenditures for the Building Better Communities Bond projects of the City, be conducted in accordance with Generally Accepted Auditing Standards and Generally Accepted Government Auditing Standards. The schedule of expenditures and the related notes are to be prepared by the City . Our fee for the services described in this letter is estimated to be $14,500 annually. This estimate is based upon the level of staff that will perfonn the audit. You acknowledge that this is our good faith estimate based upon the facts and circumstances we are aware of today and that the fees may be different based upon circumstances we or you become aware of as the project progresses including, but not limited to a major scope change. Very truly yours, / Ct.ct7~ Partner Alberni Caballero & Fierman, LLP RESPONSE: This letter correctly sets forth the un e City of Hialeah, Florida . r 0 _c) Title: _...,.c...,a....._r__.1...,o....._.s ......... H..,_e=..i.r...,_n_..,ac;w..nu.d .... e~z....,,_M..,._..a~)""'o-.>-.Lr---- Date: ___________________ _