ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 21
Honorable Mayor and City Commissioners
City of Eustis
Eustis, Florida
INDEPENDENT AUDITOR'S REPORT
The combining and individual non-major fund financial statements, the non-major fund budgetary
schedules, and the schedule of expenditures of federal awards is the responsibility of management, and
were derived from, and relate directly to, the underlying accounting and other records used to prepare
the basic financial statements. Such information has been subjected to the auditing procedures applied
in the audit of the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare the
basic financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the combining and individual non-major fund financial statements, the non-major fund
budgetary schedules, and the schedule of expenditures of federal awards is fairly stated in all material
respects in relation to the basic financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in
the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any
assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated May 26, 2021, on
our consideration of the City's internal control over financial reporting and our tests of its compliance with
certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose
of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing, and not to provide an opinion on the internal control over
financial reporting or on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards in considering the City's internal control over financial reporting and
compliance.
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May 26,
2021
Ocala, Florida
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