City of Port St . Lucie , Florida Community Redevelopment Agency Annual Financial Report For the Year Ended September 30 , 2021
REPORT OF INDEPENDENT AUDITOR Independent Auditors ' Report ................................................................................................................................... AUD-1
MANAGEMENT ' S DISCUSSION AND ANALYSIS
Management ' s Discussion & Analysis ............................................................................................................................ 1 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements .................................................................................................................... 8 Statement of Net Position .............................................................................................................................................. 8 Statement of Activities ................................................................................................................................................... 9
Governmental Fund Financial Statements ................................................................................................................. 10 Balance Sheet - Governmental Fund ............................................................................................................................. 10 Reconciliation of the Balance Sheet of Governmental Fund to the Statement of Net Position ................................... 11 Statement of Revenues , Expenditures and Changes in Fund Balances - Governmental Fund .................................... 12
Reconciliation of the Statement of Revenues , Expenditures and Changes in Fund Balances of Governmental Fund to the Statement of Activities ................................................................................... 13
Schedule of Revenues , Expenditures and Changes in Fund Balance - Budget and Actual ......................................................................................................................................................... 14
NOTES TO THE FINANCIAL STATEMENTS Notes to the Financial Statements ................................................................................................................................ 15
COMPLIANCE SECTION
Independent Auditors ' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................................................................... 29
Independent Auditors ' Management Letter ................................................................................................................. 31 Independent Accountants ' Report on Compliance with Local Government Investment Policies ................................ 34 Independent Accountants ' Report on Compliance with Redevelopment Trust Fund .................................................. 35
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