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I I I I I I I I I I I I I I I I I I I 'l'~r':.~if~d ~~~~~~~!:~ 2700 North Military Trail' Suite 350 Boca Raton, Florida 33431 (561) 994-9299 . (800) 299-4728 Fax (561) 994-5823 www.qraucpa.com May 2, 2007 XXXXXXXXXXXXXXX 112233 ABC Street Sample, Florida XXXXX DearXXXXXXXXXXXX: We are pleased to confirm our understanding of the services we are to provide the XXXXXXXXXXXXXXX, Florida (the "XXXXXXX") for the fiscal years ended September 30, 2007, 2008 and 2009. We will audit the financial statements of the governmental activities and major fund, which collectively comprise the entity's basic financial statements, of the XXXXXXX as of and for the fiscal years ended September 30, 2007, 2008 and 2009. The document we submit to you will include the following supplementary information required by generally accepted accounting principles that will be sybjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis 2. Budgetary comparison schedule for the general fund Audit Objectives The objective of our audit is the expression of an opinion as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to' the' financial statements taken as a whole. Our audit will be conducted in accordance with U.S. I generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by th'e Comptroller General of the United States, and will include tests of accounting records of the XXXXXXX and other procedures we consider necessary to enable us to express such an opinion. If our opinion on the financial statements is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. This report will include a statement that the report is intended solely for the information and use of the management and specific legislative or regulatory bodies and is not intended to be and should not be used by anyone other than these specified parties.