CRA Annual Report 20/21 | Page 64

Honorable Mayor and Members of the City Council City of Port St . Lucie Community Redevelopment Agency Page Two
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Port St . Lucie Community Redevelopment Agency ’ s financial statements are free from material misstatement , we performed tests of its compliance with certain provisions of laws , regulations , contracts , and grant agreements , noncompliance with which could have a direct and material effect on the financial statements . However , providing an opinion on compliance with those provisions was not an objective of our audit , and accordingly , we do not express such an opinion . The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards .
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing , and not to provide an opinion on the effectiveness of the entity ’ s internal control or on compliance . This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity ’ s internal control and compliance . Accordingly , this communication is not suitable for any other purpose .
Melbourne , Florida June 20 , 2022
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