SECTIONIIͲFINANCIALSTATEMENTFINDINGS NoneReported

Nel documento The City of. Aventura, FLORIDA. $QQXDO Comprehensive Financial Report For The Fiscal Year Ended September 30, 202 (pagine 129-133)

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

19200 West Country Club Drive

Nel documento The City of. Aventura, FLORIDA. $QQXDO Comprehensive Financial Report For The Fiscal Year Ended September 30, 202 (pagine 129-133)