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KEEFE, McCULLOUGH & CO., LLP CERTIFIED PUBLIC ACCOUNTANTS JOHN R. KEEFE, C.PA STEVEN H. WOODS, C.P.A. DAVID T. WILLIAMS, C.P.A. JOSEPH D. LEO, C.P.A. WILLIAM G. BENSON, C.PA KENNETH G. SMITH. C.P.A. LOUIS R. PROIETTO, C.P.A. CYNTHIA L. CALVERT, C.PA ISRAEL J. GOMEZ. C.P.A. JAMES R. LARAWAY, C.P.A. JOHN E. McCULLOUGH, C.P.A. (RETIRED) THOMAS T. CARPENTER, C.P.A.(RETIRED) PAUL B. SNEIDER, C.P.A. (RETIRED) BRIAN D. PINNELL, C.P.A. (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.P.A. INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor and Members of the City Council City of Plantation, Florida We have audited the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City of Plantation, Florida (the "City") as of and for the year ended September 30, 2009, which collectively comprise the City's basic financial statements and have issued our report thereon dated May 19, 2010. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered the City's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing an opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. However, as discussed in the Schedule of Findings and Questioned Costs, Part B, we identified certain deficiencies in internal control over financial reporting that we consider to be material weaknesses as 2009-1 and 2009-2. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies in internal controls such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described as 2009-1 and 2009-2 in the accompanying Schedule of Findings and Questioned Costs, Part B to be material weaknesses.