ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 167
PURVIS GRAY
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, 2020, and have issued our report thereon dated May 26, 2021.
Auditor's Responsibility
We conducted our audit 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, 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, 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 26, 2021, should
be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)l., 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 2019-1 was included in the current and preceding financia I audit report.
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.
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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