ACFR FY 2022 FINAL BOOK - Flipbook - Page 189
Honorable Mayor and City Commissioners
City of Eustis
Eustis, Florida
As part of our audit, we noted that the City had not received this information until five months after yearend, which caused delays in providing required documents to both the actuaries and auditors. We
recommend the City work with the pension boards to determine a deadline from the outsourced
accounting firms for submission of accounting records and pension-related employee data to the
actuaries and auditors, so required information can be distributed timely.
Other Matters
We applied certain limited procedures to the required supplementary information (RSI) that supplements
the basic financial statements. Our procedures consisted of inquiries of management regarding the
methods of preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our
audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide
any assurance on the RSI.
We were engaged to report on the Schedule of Expenditures of Federal Awards, combining and individual
non-major fund statements and schedules, and non-major fund budgetary comparison schedules, which
accompany the financial statements but are not RSI. With respect to this supplementary information, we
made certain inquiries of management and evaluated the form, content, and methods of preparing the
information to determine that the information complies with accounting principles generally accepted in
the United States of America, the method of preparing it has not changed from the prior period, and the
information is appropriate and complete in relation to our audit of the financial statements. We
compared and reconciled the supplementary information to the underlying accounting records used to
prepare the financial statements or to the financial statements themselves.
We were not engaged to report on the Transmittal Letter or Statistical Information, which accompany the
financial statements but are not RSI. Such information has not been subjected to the auditing procedures
applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or
provide any assurance on it.
Restriction on Use
This information is intended solely for the information and use of Honorable Mayor, City Commissioners,
and management of the City, and is not intended to be, and should not be, used by anyone other than
these specified parties.
May 24, 2023
Ocala, Florida
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