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KEEFE, McCULLOUGH & CO., LLP CERTIFIED PUBLIC ACCOUNTANTS JOHN R. KEEFE, C.P.A. STEVEN H. WOODS, C.P.A. DAVID T. WILLIAMS, C.PA JOSEPH D. LEO, C.P.A. WILLIAM G. BENSON, C.P.A. KENNETH G. SMITH, C.P.A. LOUIS R. PROIETTO, C.P.A. CYNTHIA L. CALVERT. C.P.A. ISRAEL J. GOMEZ, C.PA JAMES R. LARAWAY, C.P.A. JOHN E. McCULLOUGH, C.PA (RETIRED) THOMAS T. CARPENTER, C.P.A.(RETIRED) PAUL B. SNEIDER. C.P.A. (RETIRED) BRIAN D. PINNELL, C.PA (RETIRED) 6550 NORTH FEDERAL HIGHWAY SUITE 410 FORT LAUDERDALE, FLORIDA 33308 (954) 771-0896 FAX: (954) 938-9353 E-MAIL: kme@kmeepa.eom ROSS S. GOTTHOFFER, C.PA INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL To the Honorable Mayor, City Commissioners and City Manager City of Key West, Florida Compliance We have audited the compliance of the City of Key West, Florida (the "City") with the types of compliance requirements described in United States Office of Management and Budget (OMB) Circular A -133 Compliance Supplement, and the requirements described in the Department of Financial Services' State Projects Compliance Supplement, that are applicable to each of its major Federal programs and state projects for the year ended September 30, 2009. The City's major Federal programs and state projects are identified in the summary of auditors' results section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grant agreements applicable to each of its major Federal programs and state projects is the responsibility of the City's management. Our responsibility is to express an opinion on the City's compliance based on our audit. 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 of America; OMB Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations; and Chapter 10.550, Rules of the Auditor General. Those standards, OMB Circular A-133, and Chapter 10.550, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major Federal program or state project occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the City's compliance with those requirements. In our opinion, the City of Key West, Florida complied, in all material respects, with the requirements referred to above that are applicable to each of its major Federal programs and state projects for the year ended September 30, 2009. 3