|
<br />
<br />KEEFE, McCULLOUGH & CO., LLP
<br />CERTIFIED PUBLIC ACCOUNTANTS
<br />
<br />JOHN R. KEEFE. C.P.A.
<br />STEVEN H. WOODS, C.P.A.
<br />DAVID T. WILLIAMS, C.P.A.
<br />JOSEPH D. LEO, C.P.A.
<br />WILLIAM G. BENSON, C.P.A.
<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.PA
<br />JAMES R. LARAWAY, C.PA
<br />JOHN E. McCULLOUGH. C.PA (RETIRED)
<br />THOMAS T. CARPENTER. C.P.A.(RETIREDl
<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 TO CITY MANAGEMENT
<br />
<br />To the Honorable Mayor, City Commissioners and City Manager
<br />City of Weston, Florida
<br />Weston, Florida
<br />
<br />We have audited the financial statements of City of Weston, Florida (the "City"), as of and for the
<br />year ended September 30,2009, and have issued our report thereon dated March 25, 2010.
<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 Auditin~
<br />Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits 0
<br />States, Local Governments and Non-Profit Organizations. We have issued our Independent Auditors'
<br />Report on Internal Control over Financial Reporting and on Compliance and Other Matters;
<br />Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Federal
<br />Program and State Project and on Internal Control Over Compliance; and Schedule of Findings and
<br />Questioned Costs. Disclosures in those reports and schedule, which are dated March 25, 2010,
<br />should be considered in conjunction with this management letter.
<br />
<br />Additionally, our audit was conducted in accordance with the provisions of Chapter 10.550, Rules
<br />of the Auditor General, which govern the conduct of local governmental entity audits performed in the
<br />State of Florida. This letter includes the following information, which is not included in the
<br />aforementioned auditors' reports or schedule:
<br />
<br />Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not
<br />corrective actions have been taken to address findings and recommendations made in the preceding
<br />annual financial audit report. Corrective actions have been taken to address findings and
<br />recommendations made in the preceding annual financial audit report.
<br />
<br />Section 10.554(1 )(i)2., Rules of the Auditor General, requires our audit to include a review of the
<br />provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In
<br />connection with our audit, we determined that City of Weston complied with Section 218.415, Florida
<br />Statues.
<br />
<br />Section 10.554(1 )(i)3., Rules of the Auditor General, requires that we address in the management
<br />letter any recommendations to improve financial management. In connection with our audit, we did
<br />not have any such recommendations.
<br />
<br />Section 10.554(1 )(i)4., Rules of the Auditor General, requires that we address violations of
<br />provisions of contracts or grant agreements, or abuse that have an effect on the financial statements
<br />that is less than material but more than inconsequential. In connection with our audit, we did not
<br />have any such findings.
<br />
<br />Section 10.554(1 Hi)5., Rules of the Auditor General, provides that the auditor may, based on
<br />professional judgment, report the following matters that have an inconsequential effect on financial
<br />statements, considering both quantitative and qualitative factors: (1) violations of provisions of
<br />contracts or grant agreements, fraud, illegal acts or abuse and; (2) control deficiencies that are not
<br />significant deficiencies. In connection with our audit, we did not have any such findings.
<br />
<br />5
<br />
|