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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.P.A.
<br />DAVID T. WILLIAMS. C.PA
<br />JOSEPH D. LEO. C.PA
<br />WILLIAM G. BENSON, C.P.A.
<br />KENNETH G. SMITH, C.PA
<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.PA(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: kmc@kmccpa.com
<br />
<br />ROSS S. GOTTHOFFER, C.P.A.
<br />
<br />INDEPENDENT AUDITORS' REPORT ON COMPLIANCE
<br />WITH REQUIREMENTS APPLICABLE TO EACH MAJOR FEDERAL
<br />PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL
<br />OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
<br />AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL
<br />
<br />To the Honorable Mayor, City Commissioners and City Manager
<br />City of Weston, Florida
<br />Weston, Florida
<br />
<br />Compliance
<br />
<br />We have audited the compliance of City of Weston, Florida with the types of compliance
<br />requirements described in the United States Office of Mana ement and Bud et (OM B) Circular A-133
<br />Compliance Supplement and t e requirements escri e in t e Department 0 Financia Services'
<br />State Projects Compliance Supplement, that are applicable to its major Federal program and state
<br />project for the year ended September 30, 2009. City of Weston, Florida's major Federal program and
<br />state project are identified in the summary of auditors' results section of the accompanying Schedule
<br />of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts,
<br />and grants applicable to its major Federal program and state project are the responsibility of City of
<br />Weston, Florida's management. Our responsibility is to express an opinion on City of Weston,
<br />Florida's compliance based on our audit.
<br />
<br />We conducted our audit in accordance with auditing standards generally accepted in the United
<br />States of America; the standards applicable to financial audits contained in Government Auditing
<br />Standards, issued by the Comptroller General of the United States of America; OMB Circular A-133,
<br />Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.550, Rules of the
<br />Auditor General. Those standards, OMB Circular A-133 and Chapter 10.550, Rules of the Auditor
<br />General, require that we plan and perform the audit to obtain reasonable assurance about whether
<br />non-compliance with the types of compliance requirements referred to above that could have a direct
<br />and material effect on a major Federal program or state project occurred. An audit includes
<br />examining, on a test basis, evidence about City of Weston, Florida's compliance with those
<br />requirements and performing such other procedures as we considered necessary in the circumstances.
<br />We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a
<br />legal determination of City of Weston, Florida's compliance with those requirements.
<br />
<br />In our opinion, City of Weston, Florida complied, in all material respects, with the requirements
<br />referred to above that are appl icable to its major Federal program and state project for the year ended
<br />September 30, 2009.
<br />
<br />Internal Control over Compliance
<br />
<br />The management of City of Weston, Florida is responsible for establishing and maintaining
<br />effective internal control over compliance with requirements of laws, regulations, contracts, and grants
<br />applicable to Federal programs and state projects. In planning and performing our audit, we
<br />considered City of Weston, Florida's internal control over compliance with the requirements that
<br />could have a direct and material effect on a major Federal program or state project in order to
<br />determine our auditing procedures for the purpose of expressing our opinion on compliance, but not
<br />for the purpose of expressing an opinion on the effectiveness of internal control over compliance.
<br />Accordingly, we do not express an opinion on the effectiveness of City of Weston, Florida's internal
<br />control over compliance.
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