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<br />I <br /> <br />~ <br /> <br />KEEFE, McCULLOUGH &. CO.. LLP <br /> <br />II <br /> <br />('EHTIFIED PUBLIC ACCOU~TA~TS <br /> <br />CIIARLES K. RUMPF. C.P.A. <br />ISRAEL J. GOMEZ. C.P.A. <br />JAMES R. LARAWAY, C.P.A. <br /> <br />ROSS S. GOTTIIOFFER, C.P.A. <br />HILLARY B. DAIGLE, C.P.A. <br /> <br />6550 NORTH FEDERAL HIGHWAY <br />SUITE410 <br />FORT LAUDERDALE, FLORIDA 33308 <br />(954) 771-0896 <br />FAX: (954) 938-9353 <br />E-MAIL: kmc@kmccpa.com <br /> <br />I <br /> <br />JOliN R. KEEFE. C.P.A. <br />JOHN E. 1vkCULLOUGH. C.P.A. (RETIRED) <br />THOMAS T. CARPENTER, C.P.A. <br />PAUL B. SNEIDER. C.P.A. (RETIRED) <br />STEVEN H. WOODS, C.P.A. <br />DAVIIJ T. WILLIAMS. C.P.A. <br /> <br />JOSEPII D. LEO. C.P.A. <br />WILLIAM G. BENSON. C.P.A. <br />BRIAN D. PINNELL. C.P.A. (RETIRED) <br />KENNETH G. SMITH. C.P.A. <br />LOUIS R. PROIETTO, C.PA <br />CYNTHIA L. CALVERT, C.P.A. <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />To the Honorable Mayor, Town Commission and Town Manager <br />Town of Pembroke Park, Florida <br />Pembroke Park, Florida <br /> <br />I <br /> <br />In planning and performing our audit of the financial statements of Town of Pembroke Park, <br />Florida (the Town), for the year ended September 30, 2006, we considered the Town's internal <br />controls to determine our auditing procedures for the purpose of expressing an opinion on the <br />financial statements and not to provide assurance on the internal controls. <br /> <br />I <br /> <br />I <br /> <br />However, during our audit we became aware of certain matters, which do not have a material <br />effect on the financial statements, that represent opportunities for you to strengthen your internal <br />controls and operating efficiencies. The list that accompanies this letter summarizes our comments <br />and recommendations. This letter does not affect our separate report dated December 21, 2006 on <br />the financial statements of Town of Pembroke Park, Florida. <br /> <br />I <br /> <br />N one of the enclosed comments are intended to reflect on the honesty, integrity or competence <br />of the personnel of the Town, but are mentioned only to aid you in improving existing procedures <br />and internal controls. <br /> <br />I <br /> <br />I <br /> <br />After you have had an opportunity to consider our comments and recommendations, we would <br />be happy to discuss them with you at your convenience. <br /> <br />I <br /> <br />KEEFE, McCULLOUGH & CO., LLP <br /> <br />I <br />I <br /> <br />Fort Lauderdale, Florida <br />December 21, 2006 <br /> <br />I <br /> <br />I <br />