Honorable Mayor and Members of the City Council City of Port St . Lucie Community Redevelopment Agency Page Two
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions .
Opinions
In our opinion , the financial statements referred to above present fairly , in all material respects , the respective financial position of the governmental activities and the major fund of the City of Port St . Lucie Community Redevelopment Agency as of September 30 , 2021 , and the respective changes in financial position and the budgetary comparison schedule for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America .
Other Matters Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management ’ s discussion and analysis on pages 1‐7 be presented to supplement the basic financial statements . Such information , although not a part of the basic financial statements , is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational , economic or historical context . We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America , which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management ’ s responses to our inquiries , the basic financial statements , and other knowledge we obtained during our audit of the basic financial statements . We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance .
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