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To the Board of Directors of <br />City of Casselberry, Florida <br />Community Redevelopment Agency <br />Accounting. principles generally accepted in the United States of America require that the <br />management's discussion and analysis and budgetary comparison, as listed in the table of <br />contents, be presented to supplement the basic financial statements. Such information, although <br />not a part of the basic financial statements, is required by the Governmental Accounting <br />Standards Board, who considers it to be an essential part of financial reporting for placing the <br />basic financial statements in an appropriate operational, economic, or historical context. We <br />have applied certain limited procedures to the required supplementary information in accordance <br />with auditing standards generally accepted in the United States of America, which consisted of <br />inquiries of management about the methods of preparing the information and comparing the <br />information for consistency with management's responses to our inquiries, the basic financial <br />statements, and other knowledge we obtained during our audit of the basic financial statements. <br />We do not express an opinion or provide any assurance on the information because the limited <br />procedures do not provide us with sufficient evidence to express an opinion or provide any <br />assurance. <br /> <br />Certified Public Accountants <br />Orlando, Florida <br />April 4, 2011 <br />-2- <br />