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Item P1 Government Finance Officers Association 203 N.LaSalle Street-Suite 2700 Chicago, 11, 60601 Phone(312)977-970�0 Fax(3 12)977-4906 October 16,20 14 The Honorable Amy Heavilin, CPA Clerk of the Circuit Court& Comptroller Monroe County P'O Box 1980 Key West FL 33041-1980 Dear Ms. Heavilin: We are pleased to notify you that your comprehensive annual financial report(CAFR) for the fiscal year ended September 30, 2013, qualifies for a Certificate of Achievement for Excellence in Financial Reporting. The Certificate of Achievement is the highest form of recognition in governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management. Each entity submitting a report to the Certificate of Achievement review process is provided with a "Surnmary of Grading" form and a confidential list of comments and suggestions for possible improvements in its financial reporting techniques. Your list has been enclosed. You are strongly encouraged to implement the recommended improvements into the next report and submit it to the program. If it is unclear what must be done to implement a comment or if there appears to be a discrepancy between the comment and the information in the CAFR, please contact the Technical Services Center (312) 977-9700 and ask to speak with a Certificate of Achievement Program in-house reviewer. Certificate of Achievement program policy requires that written responses to the cornments and suggestions for improvement accompany the next fiscal year's submission. Your written responses should provide detail about how you choose to address each item that is contained within this report. These responses will be provided to those Special Review Committee members participating in the review. When a Certificate of Achievement is awarded to a government, an Award of Financial Reporting Achievement (AFRA) is also presented to the individual(s) or department designated by the government as primarily responsible: for its having earned the Certificate. As the designated individual we have enclosed your AFRA. Continuing participants will find a certificate and brass medallion enclosed with these results. First-time recipients will find a certificate enclosed with these results followed by a plaque in about 10 weeks, We hope that you will arrange for a formal presentation of the Certificate and Award of Financial Reporting Achievement, and that appropriate publicity will be given to this notable achievement. A sample news release has been enclosed. We suggest that you provide copies of it to local newspapers,radio stations and television stations. In addition, details of recent recipients of the Certificate of Achievement and other information about Certificate Program results are available in the "Awards Program" area of our website, www.gfoa.org , A current holder of a Certificate of Achievement may include a reproduction of the award in its immediately subsequent CAFR. A camera ready copy of your Certificate is enclosed for that purpose. If you reproduce your Certificate in your next report, please:refer to the enclosed instructions, A Certificate of Achievement is valid for a period of one year. To continue to participate in the Certificate of Achievement Program it will be necessary for you to submit your next CAFR to our review process. In order to expedite your submission we have enclosed a Certificate of Achievement Program application form to facilitate a timely submission of your next report. This form should be completed and sent (postmarked) with three copies of your report,three copies of your application, three copies of your written responses to the program's comments and suggestions for improvement from the prior year,and any other pertinent material with the appropriate fee by March 31, 2015. Your continued interest in and support of the Certificate of Achievement Program is most appreciated. If we may be of any further assistance, please contact Delores Smith (dsmith@gfoa.org or(312) 578-5454). Sincerely, Government Finance Officers Association Stephen J. Gauthier, Director Technical Services Center SJG/ds The Government Finance Officers Association of the United. Mates and Canada presents this AWARD OF FINANCIAL REPORTING ACHIEVEMENT to The Honorable Amy : eavilin, CPA Clerk ofthe Circuit Court& Comptroller Monroe County, Florida The,award off ioarvrdard Ra;,riming Ach,icmremeowt is pr ewerat'esd by the Goverrunent Finance Officers Association to tdae inu!iwidrnaalts)designated rax lrrstrrearneratal in their garver enerat unit arhee'vi a 0 1� Cer alicrate o(Ac°hie vemennt for Excellence in 1--h careedal Reporting A Certificate arf Achiever ent Y as paresadead to those govcrnmeaat cerstts whose annual financial reports are judged to adhere to 0 program slanaedawds an dtepeeesernts the highest awardin governsraseeat,firraywia l npordrn& C9RA�'ttl�p9 Executive Director Date October 16,2Q14 Government Finance Officers, Association i Certifficate f Achievement for Excellence in Financial Reporting Presented to Monroe County Florida For its Comprehensive Annual Financial Report or the Fiscal e Ended September 30, 2013 Executive Director/CEO i