ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 173
PURVIS GRAY
INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES
Honorable Mayor and City Commissioners
City of Eustis
Eustis, Florida
We have examined the City of Eustis, Florida's (the City) compliance with requirements of Section 218.415,
Florida Statutes, as of and for the year ended September 30, 2020, as required by Section 10.556(10)(a),
Rules of the Auditor General. Management is responsible for the City's compliance with those
requirements. Our responsibility is to express an opinion on the City's compliance based on our
examination.
Our examination was conducted in accordance with the attestation standards established by the
American Institute of Certified Public Accountants. Those standards require that we plan and perform the
examination to obtain reasonable assurance about whether the City complied, in all material respects,
with the requirements referenced above. An examination involves performing procedures to obtain
evidence about whether the City complied with the specific requirements. The nature, timing, and extent
of procedures selected depend on our judgement, including an assessment of the risk of material non
compliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and
appropriate to provide a reasonable basis for our opinion.
Our examination does not provide a legal determination on the City's compliance with specific
requirements.
In our opinion, the City complied, in all material respects, with the aforementioned requirements for the
year ended September 30, 2020.
This report is intended solely for the information and use of the Legislative Auditing Committee, members
of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and
other granting agencies, the Honorable Mayor, City Commissioners, and applicable management, and is
not intended to be, and should not be, used by anyone other than those specified parties.
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May 26, 2021
Ocala, Florida
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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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