Carr , Riggs & Ingram , LLC 215 Baytree Drive Melbourne , Florida 32940
( 321 ) 255-0088 ( 321 ) 259-8648 ( fax ) www . cricpa . com
INDEPENDENT ACCOUNTANTS ’ REPORT ON COMPLIANCE WITH LOCAL GOVERNMENT INVESTMENT POLICIES
To the Honorable Mayor and Members of City Council City of Port St . Lucie , Florida
We have examined the City of Port St . Lucie Community Redevelopment Agency ’ s ( the “ Agency ”) 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 Agency ’ s compliance with the specified requirements . Our responsibility is to express an opinion on the Agency ’ s compliance with the specified requirements based on our examination .
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants . Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Agency complied , in all material respects , with the specified requirements referenced above . An examination involves performing procedures to obtain evidence about whether the Agency complied with the specified requirements . The nature , timing , and extent of the procedures selected depend on our judgment , including as assessment of the risks of material noncompliance , whether due to fraud or error . We believe that the evidence obtained is sufficient and appropriate to provide a reasonable basis for our opinion .
Our examination does not provide a legal determination on the Agency ’ s compliance with specified requirements .
In our opinion , the Agency complied , in all material respects , with the requirements of Section 218.415 , Florida Statutes , Local Government Investment Policies , for the year ended September 30 , 2021 .
This report is intended solely for the information and use of management and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties .
Melbourne , Florida June 20 , 2022
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