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To the Board of Directors of <br />City of Casselberry, Florida <br />Community Redevelopment Agency <br />May 14, 2010 <br />Page 4 <br />DISAGREEMENTS WITH MANAGEMENT <br />For purposes of this letter, professional standards define a disagreement with management as a <br />financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, <br />that could be significant to the financial statements or the auditor's report. We are pleased to <br />report that no such disagreements arose during the course of our audit. <br />MANAGEMENT REPRESENTATIONS <br />We have requested certain representations from management that are included in the <br />management representation letter dated Apri16, 2010 (see attached copy). <br />MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS <br />In some cases, management may decide to consult with other accountants about auditing and <br />accounting matters, similar to obtaining a "second opinion" on certain situations. If a <br />consultation involves application of an accounting principle to the governmental unit's financial <br />statements or a determination of the type of auditor's opinion that may be expressed on those <br />statements, our professional standards require the consulting accountant to check with us to <br />determine that the consultant has all the relevant facts. To our knowledge, there were no such <br />consultations with other accountants. <br />OTHER AUDIT FINDINGS OR ISSUES <br />We generally discuss a variety of matters, including the application of accounting principles and <br />auditing standards, with management each year prior to retention as the governmental unit's <br />auditors. However, these discussions occurred in the normal course of our professional <br />relationship and our responses were not a condition to our retention. We identified certain <br />deficiencies in Internal Control procedures, Monitoring and Risk Assessment as described in the <br />"Schedule of Findings and Management Responses". <br />~*~~~ <br />This information is intended solely for the use of the management of the CRA, and is not <br />intended to be, and should not be, used by anyone other than these specified parties. <br />Very truly yours, <br />_ -. <br />a <br />MOORS STEPHENS LOVELACE, P.A. <br />EAA/dal <br />Attachment <br />