ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 165
PURVIS GRAY
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH
MAJOR FEDERAL PROGRAM AND ON INTERNAL
CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
Honorable Mayor and City Commissioners
City of Eustis
Eustis, Florida
Report on Compliance for Each Major Federal Program
We have audited the City of Eustis, Florida's (the City) compliance with the types of compliance
requirements described in the 0MB Compliance Supplement that could have a direct and material effect
on each of the City's major federal programs for the year ended September 30, 2020. The City's major
federal programs are identified in the summary of auditor's results section of the accompanying schedule
of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit
of compliance in accordance with auditing standards generally accepted in the United States of America;
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 for Federal Awards (Uniform Guidance).
Those standards, and the Uniform Guidance, require that we plan and perform the audit to obtain
reasonable assurance about whether non-compliance with the types of compliance requirements
referred to above that could have a direct and material effect on a major federal program occurred. An
audit includes examining, on a test basis, evidence about the City's compliance with those requirements
and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination on the City's compliance.
Opi nion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for
the year ended September 30, 2020.
CERTIFIED PUBLIC ACCOUNTANTS
Gainesville I Ocala I Tallahassee I Sarasota I Orlando I Lakeland
purvisgray.com
Members of American and Florida Institutes of Certified Public Accountants
An Independent Member of the BDO Alliance USA
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