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I ~ REEFE. McCULLOUGH & CO.. LLP I CEHTI FI ED PUBLIC ACC()l;l"TAl"TS CHARLES K. RUMPF. C.P.A. ISRAEL J. GOMEZ. C.P.A. JAMES R. LARAWAY. C.P.A. ROSS S. G<JlTHOFFER, C.P.A. HILLARY B. DAIGLE, C.P.A. 6550 NORTH FEDERAL HIGHWAY SUITE 410 FORT LAUDERDALE, FLORIDA 33308 (954) 771-0896 FAX: (954) 938-9353 E-MAIL: kmc@kmccpa.com I JOH:-I R. KEEFE, C.P.A. JOHN E. McCULLOUGH. C.P.A. 'RETIRED) THOMAS T. CARPENTER. C.PA PAUL B. SNEIDER. C.P.A. (RETIRED) STEVEN H. WOODS, C.P.A. DAVID T. WILLIAMS, C.P.A. JOSEPH D. LEO, C.P.A. WILLIAM G. BENSON. C.P.A. BRIAN D. PINNELL C.P.A. (RETIRED) KENNETH G. SMITII, C.P.A. LOUIS R. PROIETTO, C.P.A. CYNTHIA L. CALVERT, C.P.A. I I I I I To the Honorable Mayor, City Commission and City Manager City of Parkland, Florida Parkland, Florida I In planning and performing our audit of the financial statements of City of Parkland, Florida (the City), for the year ended September 30,2006, we considered the City's internal controls to determine our auditing procedures for the purpose of expressing an opinion on the financial statements and not to provide assurance on the internal controls. I I However, during our audit we became aware of certain matters that represent opportunities for you to strengthen your internal controls and operating efficiencies. The list that accompanies this letter summarizes our comments and recommendations, This letter does not affect our separate report dated February 7, 2007 on the financial statements of City of Parkland, Florida. I None of the enclosed comments are intended to reflect on the honesty, integrity or competence of the personnel of the City, but are mentioned only to aid you in improving existing procedures and internal controls. I After you have had an opportunity to consider our comments and recommendations, we would be happy to discuss them with you at your convenience. I I KEEFE, McCULLOUGH & CO., LLP I I Fort Lauderdale, Florida February 7, 2007 I I