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I~~ ' L ;? ~~ CERTIFIED PUBLIC ACCOUNTANTS May 14, 2010 To the Board of Directors of City of Casselberry, Florida Community Redevelopment Agency We have audited the financial statements of the governmental activities and major fund of the City of Casselberry, Florida Community Redevelopment Agency (the "CRA") for the year ended September 30, 2009, and have issued our report thereon dated April 6, 2010. Professional standards require that we provide you with the following information related to our audit. OUR RESPONSIBILITY UNDER U.S. GENERALLY ACCEPTED AUDITING STANDARDS AND GOVERNMENT AUDITING STANDARDS As stated in our engagement letter dated July 14, 2009, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities. As part of our audit, we considered the internal control of the CRA. Such considerations were solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the CRA's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our tests was not to provide an opinion on compliance with such provisions. PLANNED SCOPE AND TIMING OF THE AUDIT We performed the audit according to the planned scope and timing previously communicated to you in our engagement letter.