ACFR FY 2022 FINAL BOOK - Flipbook - Page 200
MANAGEMENT LETTER COMMENTS
Honorable Mayor and City Commissioners
City of Eustis
Eustis, Florida
During the course of our audit, the following items came to our attention. These items involve primarily
operational matters, which if improved, will result in more efficient and effective operations:
Prior Year Comment, Carried Forward in Current Year
2021-1 Information Technology (IT) General Controls
During our review of the City’s use of IT in the financial reporting process, we noted opportunities to
improve and strengthen the control environment and the quality and integrity of information generated
by the IT systems.
We have made more detailed recommendations directly to management to help improve IT general
controls in the following areas:
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Disaster Recovery
User Terminations
Penetration Testing
Policies and Procedures
May 24, 2023
Ocala, Florida
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