Keefe, Gov. Mgmt. Letters - Laserfiche WebLink

Home Browse Search

KEEFE, McCULLOUGH & CO., LLP CERTIFIED PUBLIC ACCOUNTANTS JOHN R. KEEFE. C.P.A. 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.PA. CYNTHIA L. CALVERT, C.PA ISRAEL J. GOMEZ. C.PA JAMES R. LARAWAY, C.P.A. JOHN E. McCULLOUGH, C.P.A. (RETIRED) THOMAS T. CARPENTER, C.P.A.(RETIRED) PAUL B. SNEIDER, C.PA (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: kmc@kmccpa.com 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, City Commissioners and City Manager City of Weston, Florida Weston, 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 City of Weston, Florida (the "City") as of and for the year ended September 30, 2009, which collectively comprise the City of Weston, Florida's basic financial statements and have issued our report thereon dated March 25, 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 City of Weston, Florida'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 City of Weston, Florida's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of City of Weston, Florida's internal control over financial reporting. A control deficiency 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 misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects City of Weston, Florida's ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of City of Weston, Florida's financial statements that is more than inconsequential will not be prevented or detected by City of Weston, Florida's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by City of Weston, Florida's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragrafh of this section and would not necessarily identify all deficiencies in internal control over financia reporting that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.