COMPLIANCESECTION
SECTIONIIͲFINANCIALSTATEMENTFINDINGS NoneReported
SECTIONIIIͲFEDERALAWARDSFINDINGSANDQUESTIONEDCOSTS NoneReported.
SECTIONIVͲPRIORYEARAUDITFINDINGS NoneReported.
UnmodifiedOpinion
UnmodifiedOpinion
CFDANo.
84.425D
$750,000
MANAGEMENTLETTERINACCORDANCEWITHTHERULESOFTHE
AUDITORGENERALOFTHESTATEOFFLORIDA
TotheHonorableMayorand
MembersoftheCityCommission
CityofAventura,Florida
ReportontheFinancialStatements
WehaveauditedthebasicfinancialstatementsofCityofAventura,Florida(the“City”),asofandforthe
fiscalyearendedSeptember30,2021,andhaveissuedourreportthereondatedMarch24,2022.
Auditor’sResponsibility
WeconductedourauditinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesof
America; the standards applicable to financial audits contained in Government Auditing Standards,
issuedbytheComptrollerGeneraloftheUnitedStates;theauditrequirementsofTitle2U.S.Codeof
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit
RequirementsforFederalAwards(UniformGuidance);andChapter10.550,RulesoftheAuditorGeneral.
OtherReportingRequirements
WehaveissuedourIndependentAuditor’sReportonInternalControloverFinancialReportingandon
ComplianceandOtherMattersBasedonanAuditoftheFinancialStatementsPerformedinAccordance
with Government Auditing Standards; Independent Auditor’s Report on Compliance for Each Major
FederalProgramandonInternalControloverComplianceRequiredbytheUniformGuidance;Schedule
ofFindingsandQuestionedCosts;andIndependentAccountant’sReportonanexaminationconducted
inaccordancewithAICPAProfessionalStandards,ATͲCSection315,regardingcompliancerequirements
in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and
schedule,whicharedatedMarch24,2022,shouldbeconsideredinconjunctionwiththismanagement
letter.
PriorAuditFindings
Section10.554(1)(i)1.,RulesoftheAuditorGeneral,requiresthatwedeterminewhetherornotcorrective
actions have been taken to address findings and recommendations made in the preceding annual
financial audit report. There were no findings or recommendations made in the preceding annual
financialauditreport.
OfficialTitleandLegalAuthority
106
CityofAventura,Florida
FinancialConditionandManagement
Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate
proceduresandcommunicatetheresultsofourdeterminationastowhetherornottheCityhasmetoneor
more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific
condition(s) met. In connection with our audit, we determined that the City did not meet any of the
conditionsdescribedinSection218.503(1),FloridaStatutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial
condition assessment procedures for the City. It is management’s responsibility to monitor the City’s
financialcondition,andourfinancialconditionassessmentwasbasedinpartonrepresentationsmadeby
managementandthereviewoffinancialinformationprovidedbysame.
Section10.554(1)(i)2.,RulesoftheAuditorGeneral,requiresthatwecommunicateanyrecommendations
to improve financial management. In connection with our audit, we did not have any such
recommendations.
AdditionalMatters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with
provisionsofcontractsorgrantagreements,orabuse,thathaveoccurred,orarelikelytohaveoccurred,
thathaveaneffectonthefinancialstatementsthatislessthanmaterialbutwarrantstheattentionofthose
chargedwithgovernance.Inconnectionwithouraudit,wedidnotnoteanysuchfindings.
PurposeofthisLetter
OurmanagementletterisintendedsolelyfortheinformationanduseoftheLegislativeAuditingCommittee,
membersoftheFloridaSenateandtheFloridaHouseofRepresentatives,theFloridaAuditorGeneral,Federal
andothergranting agencies, Members of the City Commission, and applicable management, and is not
intendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties.
KEEFEMcCULLOUGH
FortLauderdale,Florida
March24,2022
INDEPENDENTACCOUNTANT’SREPORTONCOMPLIANCEWITH
SECTION218.415,FLORIDASTATUTES
TotheHonorableMayorand
MembersoftheCityCommission
CityofAventura,Florida
We have examined the City of Aventura, Florida, (the “City”) compliance with the requirements of
Section 218.415 Florida Statutes, Local Government Investment Policies, during the year ended
September 30, 2021. Management is responsible for the City's compliance with the specified
requirements.OurresponsibilityistoexpressanopinionontheCity'scompliancewiththespecified
requirementsbasedonourexamination.
OurexaminationwasconductedinaccordancewithattestationstandardsestablishedbytheAmerican
Institute of Certified Public Accountants. Those standards require that we plan and perform the
examinationtoobtainreasonableassuranceaboutwhethertheCitycomplied,inallmaterialrespects,
withthespecifiedrequirementsreferencedabove.Anexaminationinvolvesperformingproceduresto
obtainevidenceaboutwhethertheCitycompliedwiththespecifiedrequirements.Thenature,timing,
andextentoftheproceduresselecteddependonourjudgment,includinganassessmentoftherisksof
materialnoncompliance,whetherduetofraudorerror.Webelievethattheevidenceweobtainedis
sufficientandappropriatetoprovideareasonablebasisforouropinion.
Our examination does not provide a legal determination on the City's compliance with specified
requirements.
Inouropinion,theCitycomplied,inallmaterialrespects,withtheaforementionedrequirementsforthe
yearendedSeptember30,2021.
This report is intended solely for the information and use of management, Members of the City
Commission,andtheStateofFloridaAuditorGeneralandisnotintendedtobeandshouldnotbeused
byanyoneotherthanthesespecifiedparties.
KEEFEMcCULLOUGH
FortLauderdale,Florida