Keefe, Gov. Mgmt. Letters - Laserfiche WebLink

Home Browse Search

City of Weston, Florida A control deficiency in an entity's internal control over compliance 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 noncompliance with a type of compliance requirement of a Federal program or state project on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to administer a Federal program or state project such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a Federal program or state project that is more than inconsequential will not be prevented or detected by the entity's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a Federal program or state project will not be prevented or detected by the entity's i nterna I contro I. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. Schedule of Expenditures of Federal Awards and State Financial Assistance 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, as of and for the year ended September 30, 2009, and have issued our report thereon dated March 25, 2010. Our audit was performed for the purpose of forming our opinions on the financial statements that collectively comprise the City of Weston, Florida's basic financial statements. The accompanying schedule of expenditures of federal awards and state financial assistance is presented for purposes of additional analysis as required by OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. This report is intended solely for the information and use of the City management, members of the City Commission, the Auditor General of the State of Florida and other Federal and State awarding agencies and is not intended to be and should not be used by anyone other than these specified parties. KEEFE, McCULLOUGH & CO., LLP Fort Lauderdale, Florida March 25, 2010 4