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Management Letters 2700 North MilitaryTrail-,Suite350 31 Grau& Associates Boca Raton;Florida _339 (561)994-.0299.;(80 )2994728 S Fax.(561). 3 CERTIFIED PUBLIC ACCOII NTANTS www.graucpapa.comcom MANAGEMENT LETTER.PURSUANT TO.THE,RULES.OF THE AUDITOR.GENERAL OF THESTATE.OF FLORIDA. Honorable Mayor,City Commissionersand City Manager City of North Lauderdale,Florida. Report on the.Financial Statements We have,audited the accompanying basic financial statements of the:,City_ofl North Lauderdale, Florida (the.°City") as of,and•for the fiscal:year ended September 30,2014; and:have issued a report.thereon dated.March 20,2015. Auditor's.Responsibility fill We conducted our audit in accordance with auditing standardsgenerallyaccepted.in the United States of America;the standards applicable to financial audits contained in Govemmert Auditing Starxlwds, issued by the Comptroller General of the..United States; and Chapter 10.550, Rules:of the Florida Auditor General. Other Reports and Schedule We have issued our Independent Auditor's Report.on Internal'Control over Financial Reporting and Compliance and Other.Mattersbased on an audit of the financial statements.performed in accordance with' Govemmert Auditing Standards; and Independent Accountant's: Report on an .examination conducted in accordance with AICPA Prdessional Standards, Section 601 regarding compliance requirements in accordance with Chapter 10,550,.Rules of.the Auditor General. Disclosures in those reports, which are dated March i•20;2015, should' be.considered in conjunction with this.management letter. Purpose of this.Letter The purpose.of this letter is.to comment on those mattersrequired by Chapter10:550:of the Rules of the Auditor General for.the:State of.Florida.. Accordingly, in connection with our audit of the financial statements of.the City,.as described in the.first paragraph,,wereport the.following: I. Current year findings and recommendations: II. Status of prior year findings and recommendations. III. Compliance with the.Provisions.of the Auditor General-of the State of Florida. Our management letter is intended:solely for the information and use of the Mayor, City.Commission, management,the.Legislative Auditing Committee,.members.of the Florida.Senate.and the.Florida House. of Representatives,.the.Florida Auditor oeneral,.and.Federatand:othergranting agenaes, aslapp licable, and is not intended,tobe and shotaihnot be used.by.anyone other than these specified parties.. We wish to thank the City,of North:Lauderdale, Florida and:the:personnelassociated with it for the oppatunitytobe•ofsedice to-themfin.this:endeavor aswell.as futureengagementsp and.the:courtesies extended to us. March 20,2015 87 0 27