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<br />The Rules of the Auditor General (Section 10.554(1)(i)5) allow for the following matters that are <br />inconsequential to the financial statements, considering both quantitative and qualitative factors, to be <br />reported based on professional judgment: a. immaterial violations of laws, rules, regulations and <br />contractual provisions or abuse; b. immaterial improper expenditures or illegal acts; and c. control <br />deficiencies that are not significant deficiencies. Such matters are reported on Appendix A of the <br />Independent Auditors' Report on Internal Control over Financial Reporting and Other Matters Based <br />on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. <br /> <br />The Rules of the Auditor General (Section 1 0.554( 1 )(i)6) also require that the name or official title and <br />legal authority for the primary government and each component unit of the reporting entity be <br />disclosed in the management letter, unless disclosed in the notes to the financial statements. Such <br />disclosure is included in the notes to the financial statements. <br /> <br />This management letter is intended solely for the information of CRA's Board of Directors, <br />management, and the State of Florida Office of the Auditor General, and is not intended to be and <br />should not be used by anyone other than these specified parties. <br /> <br /> <br />Orlando, Florida <br />March 27, 2008 <br /> <br />20 <br />