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1 2700 North Military Tract •Suite 350 Grau & Associates Boca Raton, Florida 33431 Fax 561)9 ss• 23 299-4728 Fax (561)994-5823 CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com 1 MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA Honorable Mayor, City Commissioners and City Manager Cdy of Cooper City, Florida Report on the Financial Statements We have audited the basic financial statements of the City of Cooper City, Florida(the'City)as of and for the fiscal year ended September 30, 2014, and have issued a report thereon dated April 28, 2015.We did not audit the Lnandalstatements of the City of Cooper City Police Officer's Retirement Plan or the City of Cooper City Firefighters' Retirement Plan, which financial statements represent 63% and 62%, respectively, of the total assets and total additions of the aggregate remaining fund information. Those financial statements were audited by other auditors whose report has been furnished to us, and our opinion,insofar as it relates to the amounts included for the City of Cooper City Police Officers Retirement Plan and the City of Cooper City Firefighters' Retirement Plan, are based solely on the report of the other auditors. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Govemmerf Auditing Standards, issued by the Comptroller General of the United States, and Chapter 10.550, Rules of the Auditor General.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Other Reports and Schedules We have issued our Independent Auditor's Report on Internal Controls 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 Auditor's Report on an examination conducted in accordance with AICPA Professional Standards Sec 601, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports, with are dated April 28, 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 City,as described in the first paragraph,we report 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 Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives,the Florida Auditor General, Federal and other granting agencies, as applicable, management, the Mayor and City Commission and is not intended to be and should net be used by anyone other than these specified parties. I II 9 32