Title: FM1 KPMG Management Letter for the Fiscal Year Ended June 30, 2006

Recommendation:
I recommend that the School Board accept the Independent Auditor's Management Letter as prepared by KPMG for the School District of Palm Beach County.

Description: The School District engaged KPMG to perform an audit of the District's accounts for the fiscal year ended June 30, 2006.  Their management letter contains observations for strengthening and improving operations.  Each recommendation made by the auditors is accompanied by a corresponding response from the District, which addresses the specific corrective action being taken, or action to be taken.

Financial Impact:
There is no financial impact to the School District.

For Additional Information, contact:
Joseph M. Moore (moorej@palmbeach.k12.fl.us), Michael J. Burke (burkem@palmbeach.k12.fl.us

Attachments (list):
KPMG Management Letter FY06.pdf