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 ReportTo the Honorable Mayor andVillage CouncilVillage of Wellington, FloridaWe have audited the accompanying financial statements of the governmental activities, business-typeactivities, each major fund and the aggregate remaining fund information of the Village of Wellington,Florida, as of and for the year ended September 30, 2009, which collectively comprise the Village’s basicfinancial statements as listed in the table of contents. These financial statements are the responsibility of themanagement of the Village of Wellington, Florida. Our responsibility is to express opinions on these financialstatements based on our audit.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. Those standards require that we plan and perform the audit to obtain reasonable assuranceabout whether the financial statements are free of material misstatement. An audit includes consideration ofinternal control over financial reporting as a basis for designing audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on the effectiveness of the Village’s internalcontrol over financial reporting. Accordingly, we express no such opinion. An audit also includes examining,on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing theaccounting principles used and significant estimates made by management, as well as evaluating the overallfinancial statement presentation. We believe that our audit provides a reasonable basis for our opinions.In our opinion, the financial statements referred to above present fairly, in all material respects, the respectivefinancial position of the governmental activities, the business-type activities, each major fund and theaggregate remaining fund information of the Village of Wellington, Florida, as of September 30, 2009, and therespective changes in financial position and cash flows, where applicable, thereof for the year then ended inconformity with U.S. generally accepted accounting principles.In accordance with Government Auditing Standards, we have also issued our report dated March 30, 2010, on ourconsideration of the internal control over financial reporting of the Village of Wellington, Florida, and on ourtests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and othermatters. The purpose of that report is to describe the scope of our testing of internal control over financialreporting and compliance and the results of that testing, and not to provide an opinion on the internal controlover financial reporting or on compliance. That report is an integral part of an audit performed in accordancewith Government Auditing Standards and should be considered in assessing the results of our audit.1