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.. Harris, Cotherman, O'Keefe & Associates Certified Public Accountants lB70 Aloma Avenue, Suite 120 Winter Park, Florida 32789 Tel 407·599·7055 FAX 407-599-7054 January 2,2003 3150 Cardinal Drive, Suite 200, Commonwealth Bldg. Vero Beach, Florida 32963 Tel 561-234-8484 FAX 561·234-8488 10 Dogwood Trail, SuiteD DeBarv, Florida 32713 Tel 407-668-3328 FAX 407-668-3327 City of Casselberry 95 Triplet Lake Drive Casselberry, FL 32707 We are pleased to confirm our understanding of the services we are to provide the City of Casselberry, Florida for the fiscal years ended September 30,2003,2004, and 2005. We will audit the financial statements of the City of Casselberry as of and for the years ended September 30, 2003, 2004 and 2005. Also, the document we submit to you will include the following additional information that will be subjected to the auditing procedures applied in our audit of the financial statements: 1. Schedule of expenditures of federal awards and state financial assistance. 2. Schedule of findings and questioned costs. The obj ective of our audit is the expression of an opInIOn as to whether the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the financial statements taken as a whole. The objective also includes reporting on the City of Casselberry's compliance with laws and regulations and the provisions of contracts and grant agreements and its internal controls as required by the Single Audit Act Amendments of 1996 and OMB Circular A-B3, Audits of States, Local Governments, and Non-Profit Organizations and the Florida Single Audit Act. Our audit will be conducted in accordance with generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-B3, the Florida Single Audit Act, the Rules of the Auditor General, and will include tests of the accounting records of the City of Casselberry and other procedures we consider necessary to enable us to express such an opinion and to render the required Single Audit reports. If our opinion on the financial statements or the Single Audit compliance opinion is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to express an opinion, we may decline to express an opinion or may not issue a report as a result of this engagement. M~mbet AICPA "Providing Vision and Dir¢tion to our Clients" Member AICPA Division For CPA Forms Private Companies Practice Section Member FICPA