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U 2700 North Military Trail•Suite 350 Grau& Associates Boca Raton, Florida 33431 (561)994-9299•(800)299-4728 Fax (561)994-5823 / CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com / MANAGEMENT LETTER PURSUANT TOTHE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Village Council VilInge of Wellington,Florida Report on the Financial Statements We have audited the accompanying basic financial statements of the Village of Wellington, Florida (the "Village") as of and for the fiscal year ended September 30, 2014, and have issued a report thereon dated March 12,2015. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America;the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States;and Chapter 10.550,Rules of the Florida Auditor General. Other Reports and Schedules We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional 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 12, 2015,should be considered in conjunction with this management letter. Purpose of this Letter The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the Village,as described in the first paragraph,we report the following: I. Current year findings and recommendations. H. 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, Village Council, management, the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, and Federal and other granting agencies, as applicable, and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank the Village of Wellington, Florida and the personnel associated with it,for the opportunity to be of service to them in this endeavor as well as future engagements,and the courtesies extended to us. ca., "7 March 12,2015 105 I 29