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I APPENDIX III - MANAGEMENT LETTERS DEVELOPED AND ISSUED IN CONNECTION WITH LOCAL GOVERNMENT AUDITS I I I I SECTION III. I I I I I I I I I I I I I I CITY OF OAKLAND PARK. FLORIDA SCHEDULE OF FINDINGS AND RECOMMENDATIONS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2004 (CONTINUED) COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 1. Unless otherwise required to be reported in the auditor's report on compliance and on internal controls, the management letter shall include, but not be limited to a statement as to whether or not corrective actions have been taken to address significant findings and recommendations made in the preceding annual financial audit report. Recommendations, except for those addressed in the Schedule of Findings and Recommendations, made in the preceding annual report have been addressed. There were no significant findings and recommendations made in the annual financial audit report for the fiscal year ended September 30, 2004. 2. The City of Oakland Park complied with Section 218.415, Florida Statutes, regarding the investment of public funds. 3. There were no violations of laws, rules, regulations, and contractual provisions or abuse, that were not clearly inconsequential, that have occurred, or were likely to have occurred, that were discovered within the scope of the audit except for the excess of expenditures over appropriation disclosed on page 48. 4. There were no illegal or improper expenditures, that were not clearly inconsequential, discovered within the scope of the audit that may not materially affect the financial statements. 5. There were no deficiencies in internal control that are not reportable conditions, including, but not limited to, improper or inadequate accounting procedures, failure to properly record financial transactions or other inaccuracies, shortages, defalcations, or instances of fraud discovered by, or that came to the attention of, the auditor. 6. The City of Oakland Park, Florida was incorporated in accordance with the laws of the State of Florida Chapter 61-2650. There are no component units to the City. 7. The City of Oakland Park has not met one or more of the conditions described in Section 218.503(1), Florida Statutes. 8. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1 )(a), Florida Statutes agrees with the September 30,2004 financial audit report. 9. We applied financial condition assessment procedures pursuant to Rule 10.556 (8) and no deteriorating financial conditions were noted. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 78