Carr , Riggs & Ingram , LLC 215 Baytree Drive Melbourne , Florida 32940
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INDEPENDENT AUDITORS ’ MANAGEMENT LETTER
To the Honorable Mayor and Members of City Council City of Port St . Lucie Community Redevelopment Agency
Report on the Financial Statements
We have audited the financial statements of the City of Port St . Lucie Community Redevelopment Agency , as of and for the fiscal year ended September 30 , 2021 , and have issued our report thereon dated June 20 , 2022 .
Auditors ’ Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America ; the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States ; and Chapter 10.550 , Rules of the Auditor General .
Other Reporting Requirements
We have issued our Independent Auditors ’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants ’ Report on an examination conducted in accordance with AICPA Professional Standards , AT‐C Section 315 , regarding compliance requirements in accordance with Chapter 10.550 , Rules of the Auditor General . Disclosures in those reports , which are dated June 20 , 2022 , should be considered in conjunction with this management letter .
Prior Audit Findings
Section 10.554 ( 1 )( i ) 1 ., Rules of the Auditor General , requires that we determine whether or not corrective actions have been taken to address finding and recommendations made in the preceding audit report . However , no recommendations were made in the preceding audit report .
Official Title and Legal Authority
Section 10.554 ( 1 )( i ) 4 ., Rules of the Auditor General , requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter , unless disclosed in the notes to the financial statements . The legal authorities for the City of Port St . Lucie Community Redevelopment Agency are disclosed in the footnotes . The City of Port St . Lucie Community Redevelopment Agency does not have component units .
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