Compliance Letter
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(305) 294-<4641
Engineering Services
The Historic Gato Cigar Factory
1100 Simonton Street, Suite 2-216
Key West, Florida 33040
305-292-4426 office
305-295-4321 fax
February 24, 2009
Mr. Clyde Burnett, City Manager
City of Marathon
9805 Overseas Highway
Marathon, FL 33050
RE: Gas Tax Sharing Interlocal Agreement
Dear Mr. Burnett:
r~"-- BOARD OF COUNTY COMMISSIONERS
Mayor George Neugent, District 2
Mayor Pro Tern Sylvia J. Murphy, Disbict 5
Kim Wigington, District 1
Heather Carruthers, Disbict 3
Mario Di Gennaro, Disbict 4
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The Gas Tax Sharing Interloca1 Agreement, which was effective retroactive to October 1, 2004, states in
Section 7( d) that "Each municipality shall include in its contract with its internal auditor who performs the
annual audit a requirement to provide the County Clerk with a letter of compliance, stating that the auditor
has examined the transactions involving expenditure of the gas tax proceeds and that the transactions are in
compliance with applicable laws." Those gas tax funds that are determined to have been spent on a purpose
not contemplated by this agreement must be paid back to the County with interest.
Failure to provide the annual letter of compliance sha11 be deemed a breach for which this agreement may be
terminated by the County, pursuant to Section 17 "Termination.. In accordance with Section 17, the County is
providing 90 days written notice of the breach of this agreement for failure to provide the annual compliance
letter for Fiscal Year 2008. The City of Marathon has a period of 45 days within which to cure this breach of
the agreement, by providing the aforementioned letters to the Monroe County Clerk's Office. Failure to do so
will result in termination of this agreement in accordance with Section 17.
Compliance letters may be sent to:
Mr. Danny L. Kolhage
Clerk of the Circuit Court
PO Box 1980
Key West, FL 33041
If you have any questions, please feel free to contact our office, or Ms. Suzanne Hutton, County Attorney, at
305-292-3470.
SinC;rely, I'm {Q(i/~
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Executive Assistant
cc: S. Hutton
D. KoJhage
R. Gastesi
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
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JOHN R. KEEFE, C.P.A. CYNTHIA L. CALVERT, C.P.A. 6550 NORTH FEDERAL HIGHWAY
STEVEN H. WOODS, C.P.A. ISRAEL J. GOMEZ, C.P.A. SUITE 410
DAVID T. WILLIAMS, C.P.A. JAMES R. LARAWAY, C.P.A.
JOSEPH D. LEO, C.P.A. JOHN E. McCULLOUGH, C.P.A. (RETIRED) FORT LAUDERDALE, FLORIDA 33308
WILLIAM G. BENSON, C.P.A. THOMAS T. CARPENTER, C.P.A.(RETIRED) (954) 771 -0896
KENNETH G. SMITH, C.P.A. PAUL B. SNEIDER, C.P.A. (RETIRED)
LOUIS R. PROBETFO, C.P.A. BRIAN D. PINNELL, C.P.A. (RETIRED) FAX: (954) 938 -9353
ROSS S. GorrxoFFER, C.P.A. E -MAIL: lane @kmccpa.com
INDEPENDENT ACCOUNTANTS' REPORT
To the Honorable Mayor, and City Council
City of Marathon, Florida
Marathon, Florida
We have examined City of Marathon, Florida's (the "City ") compliance with Section 206.47(7),
Florida Statutes, governing the distribution of the Constitutional Gas Tax for the year ended
September 30, 2009. Management is responsible for the City's compliance with those requirements.
Our responsibility is to express an opinion on the City's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants and, accordingly, included examining, on a test
basis, evidence about the City's compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a legal determination
on the City 's compliance with specified requirements.
In our opinion, the City has complied, in all material respects, with the aforementioned
requirements for the year ended September 30, 2009.
This report is intended solely for the information and use of the City Council, Monroe County
Board of County Commissioners and the Florida State Board of Administration and is not intended to
be and should not be used by anyone other than these specified parties.
/4 , 4'. - � L LA
/KEEFE, McCULLOUGH & CO., LLP
Fort Lauderdale, Florida
April 27, 2010
CITY OF MARATHON, FLORIDA
t V 10045 -55 Overseas Highway, Marathon, Florida 33050
Phone: (305) 743 -0033 Fax (305) 743 -3667
‹a;,;,; ' ' 7. www.marathonflorida.org
April 29, 2010
Mr. Danny L. Kolhage
Monroe County, Florida Clerk of the Circuit Court
P.O. Box 1980
Key West, Florida 33041
Dear Mr. Kolhage:
Pursuant to the Gas Tax Sharing Interlocal Agreement, the City of Marathon is submitting
its annual letter of compliance stating that the external auditors have examined the
transactions involving the expenditure of the gas tax proceeds and that the transactions are
in compliance with the applicable laws.
Thank you for your assistance.
Respectfully,
Lfew
Peter Rosasco, CPA
Finance Director
cc: Roger Hernstadt, City Manager
Enc.