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I I To the Board of Directors of the SAMPLE Authority I The Rules of the Auditor General (Section 10.554(1 )(h) 5,) also require that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The Performing Arts Center Authority is an independent special district governmental unit established in 1984 by a special act of the Florida Legislature (Chapter 84-396. There are no blended or discretely presented component units. I I As required by the Rules of the Auditor General (Section 10,554(1 )(h)6.a.), a statement must be included as to whether or not the local government entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes. In connection with our audit, we determined that the Authority, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes, I As required by the Rules of the Auditor General (Section 10.554(1 )(h) 6,b.), we determined that the annual financial report for the Authority for the fiscal year ended September 30,2006, filed with the Florida Department of Financial Services pursuant to Section 218,32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2006. I I As required by the Rules of the Auditor General (Sections 10.554(h) 6,c. and 10,556(7), we applied financial assessment procedures. It is management's responsibility to monitor the Authority's financial condition, and our financial condition assessment, which was performed as of the Authority's fiscal year end, was based on representations made by management and the review of financial information provided by the Authority. I This management letter is intended solely for the information of the Authority and management, and the State of Florida Office of the Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank the SAMPLE Authority, 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 I November 17, 2006 Miramar, FL I I I I I I I I