village of wellington, florida

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provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results ofour tests disclosed no instances of noncompliance or other matters that are required to be reported underGovernment Auditing Standards.This report is intended solely for the information and use of the Village Council and management of the Village ofWellington, Florida, and the Auditor General of the State of Florida and is not intended to be and should not beused by anyone other than these specified parties.March 30, 201098
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.comManagement LetterMEMBERSAMERICAN INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTSFLORIDA INSTITUTE OFCERTIFIED PUBLIC ACCOUNTANTST0 the Honorable Mayor andVillage CouncilVillage of Wellington, FloridaWe have audited the financial statements of the Village of Wellington, Florida, as of and for the year endedSeptember 30, 2009, and have issued our report thereon dated March 30, 2010.We conducted our audit in accordance with U.S. generally accepted auditing standards and the standardsapplicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States. We have issued our Independent Auditor’s Report on Internal Control Over FinancialReporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed inAccordance with Government Auditing Standards. Disclosures in that report, which is dated March 30, 2010,should be considered in assessing the results of our audit. Additionally, our audit was conducted inaccordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of localgovernmental entity audits performed in the State of Florida. This letter includes the following information,which is not included in the aforementioned auditor’s report:1. Section 10.551(1)(i)1., Rules of the Auditor General, requires that we determine whether or notcorrective actions have been taken to address findings and recommendations made in the precedingannual financial audit report. There were no findings and recommendations made in the precedingannual financial audit report.2. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of theprovisions of Section 218.415, Florida Statutes, regarding the investment of public funds. Inconnection with our audit, we determined that the Village complied with Section 218.415, FloridaStatutes.3. Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the managementletter any recommendations to improve financial management. In connection with our audit, we didnot have any such recommendations.4. Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations ofprovisions of contracts or grant agreements, or abuse, that have an effect on the financial statementsthat is less than material but more than inconsequential. In connection with our audit, we did nothave any such findings.5. Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based onprofessional judgment, report the following matters that have an inconsequential effect on financialstatements, considering both quantitative and qualitative factors: (1) violations of provisions ofcontracts or grant agreements, fraud, illegal acts, or abuse, and (2) control deficiencies that are notsignificant deficiencies. In connection with our audit, we did not have any such findings.99
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Village of Wellington, FloridaCompr
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VILLAGE OF WELLINGTON, FLORIDACOMPR
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March 30, 2010The Honorable Mayor,
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Wellington’s residents grew by an
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Plan updates for 2010 include a vis
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Section 24 Impoundment including th
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Improvement Program for fiscal year
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In order to be awarded a Certificat
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VILLAGE OF WELLINGTON ORGANIZATIONA
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CALER, DONTEN, LEVINE,PORTER & VEIL
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MANAGEMENT’S DISCUSSION AND ANALY
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whether the financial position of t
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Village of Wellington's Change In N
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Business-type ActivitiesVillage of
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The capital projects fund is used t
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ates, insurance, taxes and interest
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VILLAGE OF WELLINGTON, FLORIDASTATE
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Net (Expense) Revenue andChanges in
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VILLAGE OF WELLINGTON, FLORIDABALAN
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VILLAGE OF WELLINGTON, FLORIDARECON
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NOTE 1.SUMMARY OF SIGNIFICANT ACCOU
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NOTE 2. DEPOSITS AND INVESTMENTS (C
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NOTE 4. DUE FROM OTHER GOVERNMENTSA
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NOTE 6. LONG-TERM DEBTChanges in Lo
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NOTE 6. LONG-TERM DEBT (Continued)C
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NOTE 6. LONG-TERM DEBT (Continued)C
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NOTE 9. RETIREMENT PLAN (Continued)
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NOTE 11. COMMITMENTS (Continued)For
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NOTE 12. OTHER POSTEMPLOYMENT BENEF
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