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<br />Honorable Mayor and <br />Members of the City Commission <br />Casselberry, Florida <br /> <br />INDEPENDENT AUDITORS' REPORT <br />(Concluded) <br /> <br />The management's discussion and analysis and the required supplementary information, as listed in <br />the table of contents, are not a required part of the basic financial statements but are supplementary <br />information required by accounting principles generally accepted in the United States of America. <br />We have applied certain limited procedures, which consisted principally of inquiries of <br />management regarding the methods of measurement and presentation of the required supplementary <br />information. However, we did not audit the information and express no opinion on it. <br /> <br />Our audit was conducted for the purpose of forming opinions on the fmancial statements that <br />collectively comprise the City's basic fmancial statements. The introductory section, the other <br />supplemental information section, and the statistical section listed in the table of contents are <br />presented for additional analysis and are not a required part of the basic financial statements. We <br />subjected the other supplemental information section to the auditing procedures applied in the audit <br />of the basic financial statements and in our opinion, this information is fairly stated in all material <br />respects, in relation to the basic fmancial statements taken as a whole. The introductory section and <br />statistical section have not been subjected to the auditing procedures applied in the audit of the basic <br />financial statements, and accordingly, we express no opinion on them. <br /> <br />M~2;~L~)~~ <br /> <br />Certified Public Accountants <br /> <br />Orlando, Florida <br />February 23, 2006 <br /> <br />2 <br />