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BKR GARCIA & COMPANY ~,,'. ce r I ifi ed p uhf i C IICCO U n I II n ts MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Honorable Mayor, City Commissioners and City Manager City of Lauderhill, Florida We have audited the basic financial statements of the City of Lauderhill, Florida, as of and for the year ended September 30, 2005 and have issued our report thereon dated May 4, 2006. We did not audit the financial statements of the City's Pension Trust Funds, which represents 100% of the assets, revenues and deduction of the fiduciary fund totals. Those financial statements were audited by other independent auditors whose reports have been furnished to us, and our opinion, insofar as it relates to the amounts included for the Pension Trust Funds, are based solely on the report of the other independent auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, OMS Circular A-133, Audits of States. Local Governments. and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters, Independent Auditor's Report on Compliance and Internal Control over Compliance Applicable to each Major Federal Awards and State Financial Assistance Projects in Accordance with OMS Circular A-133 and Chapter 10.550, Rules of the Auditor General, Summary Schedule of Prior Audit Findings, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedules, which are dated May 4, 2006, should be considered in conjunction with this management letter. The purpose of this letter is to comment on those matters described in Rule 10.554(1)(h) as required by the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the basic financial statements of the City of lauderhill, Florida, as described in the first paragraph, we report the following: I. Current year fIndings and recommendatIons. II. Status of prior year findings and recommendations. III. Compliance with the ProvisIons of the Auditor General of the State of Florida. This report is intended for the information of the City of Lauderhill, Florida's. management and the Auditor General of the State of Florida and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank the City of Lauderhill, Florida, and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements and the courtesies extended to us. BK P- G~ f Co"t"i May 4. 2006 ~ PlLC