Compliance Letter - aicv
SMITH, ORTIZ, GOMEZ AND BUZZI,P.A.
CERTIFIED PUBLIC ACCOUNTANTS
132 MINORCA AVENUE
CORAL GABLES, FLORIDA 33134
TEL. (305) 441-1012
FAX(305) 442-1138
JULIO M.BUZZI,C.P.A. MEMBERS:
ANTONIO E.GOMEZ,C.P.A. AMERICAN INSTITUTE OF
FERNANDO L.ORTIZ,C.P.A CERTIFIED PUBLIC ACCOUNTANTS
JOSE E.SMITH FLORIDA INSTITUTE OF
RODOLFO L.ORTIZ,CONSULTANT CERTIFIED PUBLIC ACCOUNTANTS
May 20, 2008
Dany L. Kolhage, Clerk
Clerk of the Circuit Court •
P.O. Box 1980
Key West, FL 33041 Re: City of Key Colony Beach
Gas Tax Sharing Interlocal Agreement
•
Dear Sir:
We have audited the general purpose financial statements of the City of Key Colony
Beach (the "City") for the year ended September 30, 2007, and have issued our reports
thereon.. We conducted our audit in accordance with auditing standards generally
accepted in the United States of America and the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the
United States.
Compliance with Gas Tax Sharing Interlocal Agreement
As part of obtaining reasonable assurance about whether the City's general purpose
financial statements are free of material misstatement and the provisions of their Gas Tax
Sharing Interlocal Agreement with Monroe County, we examined the transactions
involving expenditures of the gas tax proceeds of the City and the transactions are in
compliance with applicable laws.
• This correspondence is intended solely for the purpose of compliance with the terms of
the Gas Tax Sharing Interlocal Agreement with Monroe County and is not intended to be
and should not be used by anyone other than these specified parties.
Sincerely,
SMITH, ORTIZ, GOMEZ and BUZZI, P.A.
Cc: City Clerk, City of Key Colony Beach
1
$OARD OF COUNTY COMMISSIONERS
--e. ;i ��_ Mayor George Neugent,District 2
C
UNTYfMON ROE WiMayor Pro Tern Sylvia J.Murphy,District 5
-� � IGm gington,District 1
KEY WEST FLORIDA 33040 ;�� `'� - ¶ Heather Carruthers,District 3
(305)294-4647 Y+ F •V'�' `�'; _ Mario Di Gennaro,District 4
itf+,1-
1{� J' 7
Engineering Services
The Historic Gato Cigar Factory
110o Simonton Street,Suite 2-216
Key West, Florida 33o4o
305-292-4426 office
305-295-4321 fax
February 24, 2009
Thomas D.Wright, City Attorney
City of Key Colony Beach
9711 Overseas Highway
Marathon,FL 33050
RE: Gas Tax Sharing Interlocal Agreement
Dear Mr.Wright:
The Gas Tax Sharing Interlocal 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 shall 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
letters for Fiscal Year 2007 and for Fiscal Year 2008. The City of Key Colony Beach 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 maybe sent to: Mr. Danny L. Kolhage
Clerk of the Circuit Court
PO Box 198o
Key West, FL 33o41
If you have any questions,please feel free to contact our office,or Ms.Suzanne Hutton, County Attorney, at
305-292-3470.
Sincerely,
A ' . Pearson
Executive Assistant
cc: S.Hutton
Kolhaged
R.Gastesi
*
BOARD OF COUNTY COMMISSIONERS
Mayor George Neugent,District 2
C .
COUNTYMON ROE Mayor Pro Tern Sylvia J. Murphy,District 5
- , -�__�—�'" IGm wgington, District 1
KEY WEST FLORIDA 33040 �':� .`'�. `"' Heather Carruthers,District 3
(30S)294-4641 La, .` 'V"� ^ '+'F ^7� Mario Di Gennaro,District 4 r 1 LVA1
la
l
Engineering Services
The Historic Gato Cigar Factory ,n
1100 Simonton Street,Suite 2-216
Key West, Florida 3304o 1 - '
3o5-29z-4426 office
305-295-4321 fax
February 24, 2009
City Manager
City of Key Colony Beach
PO Box 510141
Key Colony Beach, FL 33051
RE: Gas Tax Sharing Interlocal Agreement
Dear City Manager:
The Gas Tax Sharing Interlocal 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 shall 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
letters for Fiscal Year 2007 and for Fiscal Year 2008. The City of Key Colony Beach 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.
Sincerely,
A M. Pearson
Executive Assistant
cc: S. Hutton
AD;Kolfiage-
R Gastesi