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I I I I I I I I I I I I I I I I I I I APPENDIX III - MANAGEMENT LETTERS DEVELOPED AND ISSUED IN CONNECTION WITH LOCAL GOVERNMENT AUDITS MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Town Council Town of Southwest Ranches, Florida We have audited the basic financial statements of the Town of Southwest Ranches, Florida, (the "Town") as of and for the fiscal year ended September 30, 2005, and have issued a report thereon dated March 24, 2006. 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, Audit of States, Local Governments, and Non-Profit Organizations: and Chapter 10.550, Rules of the Auditor General. We have issued our Independent Auditors' 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 Program and State Financial Assistance Project, Summary Schedule of Prior Audit Findings and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedules which are dated March 24, 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) 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 Town, as described in the first paragraph, we report on the following, which is included on pages 9 through 19. J. II. III. Current year findings and recommendations. Status of prior year findings and recommendations. Compliance with the Provisions of the Auditor General of the State of Florida. We previously reported on the Town's compliance and internal control over financial reporting and compliance in our reports dated March 24, 2006. This report is intended for the information of the Mayor, Town Council, Town Manager and management of the Town of Southwest Ranches, 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 Town of Southwest Ranches, 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. 8l<R G~ ~ CO""f~ PLlC. March 24, 2006 8