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<br />INDEPENDENT AUDITORS' REPORT
<br />
<br />Honorable Mayor and
<br />Members of the City Commission
<br />Casselberry, Florida
<br />
<br />We have audited the accompanying financial stalements,.of governmental activities, the business-type
<br />activities, each major fund and the aggregate remaining furid information of the, City or Casselberry, Florida
<br />(the "City") as of and for the year ended September 3,O;'2)jQq, whichcolJectively compri$~tne City's basic
<br />financial statements as listed in the table of contents. Thestijb,ancialstatements are the responsibility of the
<br />City's management. Our responsibility is to express opinjons{~!1Hhese financial statements based on OUT
<br />audit. We did not audit the financial statements..,ofthe discretely prc.!?'epted component unit, which represents
<br />100% of the assets, liabilities, net assets, re~li~ues,and expenditu'resof the Community Redevelopment
<br />Agency. Those financial statements were ~u~'rt~a5;~;y,~;::pther auditor's>wnose report thereon has been
<br />furnished to us and OUT opinion, insofar as it rel{ltes to';"tq~(~ounts included for the discretely presented
<br />component unit, is based on the report of other audit?rs.., c' ",.,,'
<br />
<br />We conducted our audit in)JCcoj-darit:~::'with auditing\~tandards generally accepted in the United States of
<br />America and the standards~\!:lpplicabl"e;;'to financial aiiaits contained in Government Auditing Standards,
<br />issued by the Comptroller Ge;;e!~] of t~fYnited States.~,::rnbse standards require that we ptan and perform
<br />the audit 10 obtain reasonable>':~$lJfaJice(:abolltwhet}fer the financial statements are free of material
<br />misstatement. An:~~djJ(,~~cJude~;":e:xami~'~~~:~~"b~,:.~-t';t test basis, evidence supporting the amounts and
<br />disclosures ip,:,he finand~f.>~rm~ments:,;'~, audit also includes assessing the accounting principles used and
<br />significant:'.,estimates made "b'y,~'/,managert1~~t,; as well as evaluating the overall financial statement
<br />presentation::,':We believe that olti-iaudit proyiifes a reasonable basis for our opinion.
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<br />]0 our opinion, b~se~',on our audi(~nd the report of the other auditors, the financial statements referred to
<br />above present fairly, ",all material respects, the respective fmancial position of the governmental activities,
<br />the business-type activiii~s" the"discretety presented component umt, each major fund and the aggregate
<br />remaining fund information\>fthe City as of September 30, 2006, and the respective changes in financial
<br />position and, where applicable, cash flows, thereof for the year then ended in conformity with accounting
<br />principles generally accepted in the United States of America.
<br />
<br />In accordance with Government Auditing Standards, we have also issued our report dated March 8, 2007, on
<br />our consideration of the City's internal control over financial reporting and on our tests of its compliance
<br />with certain provisions of laws, regulations, contracts and grants, agreements and other matters. The
<br />purpose of that report is to describe the scope of our testing of internal control over fmancial reporting and
<br />compliance and the results of that testing and not to provide an opinion on the internal control over financial
<br />reporting or on compliance. That report is an integral part of an audit perfonned in accordance with
<br />Government Auditing Standards and should be considered in assessing the results of our audit.
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