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I I ,I I I CTION WITH LOCAL GOVERNMENT AUDITS APPENDIX 111- MANA~T ~TTERS DEVELOPED AND ISSUED IN CONNE 1110 Brickell Avenue, Suite 901 .. JjJ\.K lIAReIA & COMPANY Miami, Florida 33131-3132 . . . Ph: (305) 373-0123 · (800) 330-4728 ..."~. certIfIed publIc accountants Fax: (305) 374-4415 www.bkr-garcia.com MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor, Vice Mayor, Commissioners and City Manager City of Oakland Park, Florida I I We have audited the basic financial statements of the City of Oakland Park, Florida (the City) as of and for the fiscal year ended September 30, 2004, and have issued a report thereon dated March 15, 2005. I 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 and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.550, Rules ofthe Auditor General. We have issued our Independent Auditor's Report on Compliance and Internal Control over Financial Reporting. Independent Auditor's Report on Compliance and Internal Control over Compliance Applicable to each Major Federal Awards Program and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated March 15, 2005, should be considered in conjunction with this management letter. I I I The purpose of this letter is to comment on those matters described in Rule 10.554(1 )(g) 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 Oakland Park, Florida, as described in the first paragraph, we report the following: I I I I J. 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. We previously reported on the City's compliance and internal control over financial reporting and compliance in our reports dated March 15, 2005. This report is intended for the information of the Mayor, City Commission, City Manager and management of the City of Oakland Park, Florida, 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 Oakland Park, 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. *-- i COl':-;f- I I March 15, 2005 69 I I