ACFR FY 2023 Final - Flipbook - Page 204
Response to
Page 2
6/25/2024
City Commissioners
City of Eustis
Eustis, Florida 32726
Response to Management Letter Comments
The present management letter is a written response to the auditor9s Management Letter Comments,
as required by Section 10.554(1) 5.b., 10.556(8) and Section 10.554(1)(i)2, of the Rules of the Auditor
General of the State of Florida, relating to the last audit of the City of Eustis, Florida, for the year
ended September 30, 2023. It also includes a prior year comment to response 2023-1 Information
Technology (IT) General Controls.
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. Recommendations for management's consideration include:
o Penetration Testing
o Policies and Procedures
City9s Response:
During FY 2023/2024, the city had an audit conducted by the Cybersecurity and Infrastructure
Security Agency, a component of the Department of Homeland Security.
1) Penetration testing is budgeted to be completed in FY 2024/2025. The Department of Homeland
Security also intends to conduct sporadic penetration testing.
2) As a result of the Homeland Security audit, the city will be updating many of its IT related policies.
A Network Administrator position has been included in the FY 2024/2025 budget which will allow
more time for the IT Manager to remain current with IT policies.
Current Year Comment
2023-2 Period End Closing Routine
The City9s current period-end closing routine is not functioning as it has in previous years and,
therefore, has affected the timeliness of the financial reporting process. A functioning closing routine
should clearly identify tasks that are necessary for a timely period-end close and preparation of period
financial information, as well as year-end financial schedules for audit.
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