ACFR FY 2022 FINAL BOOK - Flipbook - Page 197
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, 2022, and have issued our report thereon dated May 24, 2023.
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; the audit requirements of Title 2 U.S. Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance); and Chapter 10.550, Rules of the Auditor General.
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; Independent Auditor’s Report on Compliance for Each Major
Federal Program and Report on Internal Control Over Compliance; Schedule of Findings and Questioned
Costs; 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 24, 2023, 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 2021-1 was included in the current and preceding financial audit report. 2020-1 was
resolved in the current year.
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.
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