ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 177
MANAGEMENT LETTER
Honorable Mayor and City Commissioners
City of Eustis
Eustis, Florida
Report on the Financial Statements
We have audited the financial statements of the City of Eustis, Florida (the City), as of and for the fiscal
year ended September 30, 2021, and have issued our report thereon dated May 6, 2022.
Auditor’s Responsibility
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.
Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance
with Government Auditing Standards, and Independent Accountant’s Report on an examination
conducted in accordance with the American Institute of Certified Public Accountants Professional
Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules
of the Auditor General. Disclosures in those reports and schedule, which are dated May 6, 2022, should
be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective
actions have been taken to address findings and recommendations made in the preceding financial audit
report. Finding 2020-1 was included in the current and preceding financial audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal
authority for the primary government be disclosed in this management letter, unless disclosed in the
notes to the financial statements. This information is disclosed in Note 1 to the financial statements.
Financial Condition and Management
Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate
procedures and communicate the results of our determination as to whether or not the City has met one
or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific
condition(s) met. In connection with our audit, we determined that the City did not meet any of the
conditions described in Section 218.503(1), Florida Statutes.
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