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Saturday, August 11, 2012

David W. Martin, CPAState of Florida Auditor GeneralClaude Pepper Building111 West Madison StreetTallahassee, FL 32399-1450

Chaz Stevens

MAOS / The Broward Post

1600 S. Dixie Highway #300

Boca Raton, FL 33432

Sent via: email, fax, and FedEx overnight.

RE: FY 2011 Financial Statements of the City of Lauderdale Lakes and the 2011

Audited Financial Statements by the firm Harvey, Covington & Thomas, LLC

Dear Sir:

After an exhaustive nine-month investigation into Lauderdale Lakes rapidly deterioratingfinancial condition, I believe both City Manager Jonathan Allen and Rod Harvey, CPAhaveengaged in an organized scheme to defraud the public by intentionally withholding the citysactual cash balance.

Long-time friends, those individuals would appear to have a mutual vested financial interest inthe curtailing of such information.

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2005 Bond Construction Fund: $646,128 CDBG Minor Home Repair Fund: $206,987 Transportation Gas Tax Fund: $72,396 Law Enforcement Fund: $25,444

All together, these loans exceeded the FY11 Ending Total Pooled Cash balance; of whichthere were two different reported balances:

2011 Audited Financial Statement: $1,726,312

Citys accounting system: $1,433,788

As the audit clearly fails to identify the actual cash balance, it therefore does not meetGovernmental Accounting Standards Board and Generally Accepted Accounting Practicesdisclosure requirements.

Given all this, I request an investigation of Harvey, Covington, and Thomas, LLC.

Regards;

Chaz Stevens

Investigative Reporter

MAOS / The Broward Postcstevens@browardpost.com

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