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<br />
<br />KEEFE, McCULLOUGH & CO., LLP
<br />
<br />CERTIFIED PUBLIC ACCOUNTANTS
<br />
<br />JOHN R. KEEFE, C.P.A.
<br />STEVEN H. WOODS, C.PA
<br />DAVID T. WILLIAMS. C.PA
<br />JOSEPH D. LEO, C.PA
<br />WILLIAM G. BENSON, C.PA
<br />KENNETH G. SMITH, C.P.A.
<br />LOUIS R. PROIETTO, C.P.A.
<br />
<br />CYNTHIA L. CALVERT. C.P.A.
<br />ISRAEL J. GOMEZ, C.P.A.
<br />JAMES R. LARAWAY, C.P.A.
<br />JOHN E. McCULLOUGH, C.P.A. (RETIRED)
<br />THOMAS T. CARPENTER, C.P.A.(RETIRED)
<br />PAUL B. SNEIDER, C.P.A. (RETIRED)
<br />BRIAN D. PINNELL. C.P.A. (RETIRED)
<br />
<br />6550 NORTH FEDERAL HIGHWAY
<br />SUITE 410
<br />FORT LAUDERDALE, FLORIDA 33308
<br />(954) 771-0896
<br />FAX: (954) 938-9353
<br />E-MAIL: kme@kmeepa.eom
<br />
<br />ROSS S. GOTTHOFFER, C.P.A.
<br />
<br />INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS
<br />APPLICABLE TO EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT
<br />AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH
<br />OMB CIRCULAR A-133 AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL
<br />
<br />To the Honorable Mayor
<br />and Members of the City Council
<br />City of Plantation, Florida
<br />
<br />Compliance
<br />
<br />We have audited the compliance of the City of Plantation, Florida (the "City") with the types
<br />of compliance requirements described in United States Office of Mana ement and Bud et OMB
<br />Circular A-133 Compliance Supplement, an t e reqUIrements escn e In t e epartment 0
<br />Financial Services' State Projects ComplIance Supplement, that are applicable to each of its major
<br />Federal programs and state projects for the year ended September 30, 2009. The City's major
<br />Federal program and state project are identified in the summary of auditors' results sectIOn of the
<br />accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of
<br />laws, regulatIOns, contracts and grants applicable to each of its major Federal programs and state
<br />projects is the resvonsibility of the City's management. Our responsibility is to express an
<br />opinion on the City s compliance based on our audit.
<br />
<br />We conducted our audit in accordance with auditing standards generally accepted in the
<br />United States of America; the standards applicable to financial audits contained in Government
<br />Auditing Standards, issued by the Comptroller General of the United States; OMB CIrcular A-
<br />133, Audits of States, Local Governments, and Non rofit Or anizations; and Chapter 10.550,
<br />Rules 0 t e u Itor enera, ose stan ar s, lfCU ar - ,and Chapter 10.550,
<br />Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable
<br />assurance about whether noncompliance with the types of compliance requirements referred to
<br />above that could have a direct and material effect on a major Federal program or state project
<br />occurred. An audit includes examining, on a test basis, evidence about the City's compliance
<br />with those requirements and performing such other procedures as we considered necessary in the
<br />circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit
<br />does not provide a legal determination on the City's compliance with those requIrements.
<br />
<br />In our opinion, the City of Plantation, Florida complied, in all material respects, with the
<br />requirements referred to above that are applicable to each of its major Federal programs and state
<br />projects for the year ended September 30, 2009.
<br />
<br />Internal Control over Compliance
<br />
<br />The management of the City is responsible for establishing and maintaining effective internal
<br />control over compliance with requirements of laws, regulations, contracts, and grants applicable
<br />to Federal programs and state projects. In planning and performing our audit, we considered the
<br />City's internal control over compliance with the reqUIrements that could have a direct and
<br />material effect on a major Federal program or state project in order to determine our auditing
<br />procedures for the purpose of expressing our opinion on compliance and to test and report on
<br />Internal control over compliance In accordance with OMB Circular A-133 and Chapter 10.550,
<br />Rules of the Auditor General, but not for the purpose of expressing an opinion on the
<br />effectiveness of internal control over compliance. Accordingly, we do not express an opinion on
<br />the effectiveness of the City's internal control over compliance.
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