village of wellington, florida

CALER, DONTEN, LEVINE,PORTER & VEIL, P.A.CERTIFIED PUBLIC ACCOUNTANTSWILLIAM K. CALER, JR., CPALOUIS M. COHEN, CPAJOHN C. COURTNEY, CPA, JDDAVID S. DONTEN, CPAJAMES B. HUTCHISON, CPAJOEL H. LEVINE, CPAJAMES F. MULLEN, IV, CPATHOMAS A. PENCE, JR., CPASCOTT L. PORTER, CPAMARK D. VEIL, CPA505 SOUTH FLAGLER DRIVE, SUITE 900WEST PALM BEACH, FL 33401-5948TELEPHONE (561) 832-9292FAX (561) 832-9455info@cdlcpa.comMEMBERSAMERICAN INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTSFLORIDA INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTSIndependent Auditor’s Report on Internal Control Over Financial Reportingand on Compliance and Other Matters Based on an Audit of FinancialStatements Performed in Accordance With Government Auditing StandardsThe Honorable Mayor andVillage CouncilVillage of Wellington, FloridaWe have audited the accompanying financial statements of the governmental activities, business-type activities,each major fund and the aggregate remaining fund information of the Village of Wellington, Florida, as of and forthe year ended September 30, 2009, which collectively comprise the basic financial statements of the Village ofWellington, Florida, and have issued our report thereon dated March 30, 2010. We conducted our audit inaccordance with U.S. generally accepted auditing standards and the standards applicable to financial auditscontained in Government Auditing Standards, issued by the Comptroller General of the United States.Internal Control Over Financial ReportingIn planning and performing our audit, we considered the internal control over financial reporting of the Village ofWellington, Florida, as a basis for designing our auditing procedures for the purpose of expressing our opinions onthe financial statements, but not for the purpose of expressing an opinion on the effectiveness of internal controlover financial reporting of the Village of Wellington, Florida. Accordingly, we do not express an opinion on theeffectiveness of the internal control over financial reporting of the Village of Wellington, Florida.A deficiency in internal control exists when the design or operation of a control does not allow management oremployees, in the normal course of performing their assigned functions, to prevent, or detect and correctmisstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internalcontrol, such that there is a reasonable possibility that a material misstatement of the entity’s financial statementswill not be prevented, or detected and corrected on a timely basis.Our consideration of the internal control over financial reporting was for the limited purpose described in the firstparagraph of this section and was not designed to identify all deficiencies in internal control over financialreporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify anydeficiencies in internal control over financial reporting that we consider to be material weaknesses, as definedabove.Compliance and Other MattersAs part of obtaining reasonable assurance about whether the financial statements of the Village of Wellington,Florida, are free of material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect onthe determination of financial statement amounts. However, providing an opinion on compliance with those97