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 REDEVELOPMENT TRUST FUND
To the Honorable Mayor and Members of City Council City of Port St . Lucie Community Redevelopment Agency
We have examined the City of Port St . Lucie Community Redevelopment Agency ’ s ( the “ Agency ”) compliance with the requirements of Section 163.387 ( 6 ) and Section 163.387 ( 7 ), Florida Statutes , Redevelopment Trust Fund , 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 .
Our examination disclosed the following noncompliance with Section 163.387 ( 6 ) b , Florida Statutes , Redevelopment Trust Fund applicable to the Agency during the year ended September 30 , 2021 . Section 16.387 ( 6 ) b states " A community redevelopment agency created by a municipality shall submit its annual budget to the board of county commissioners for the county in which the agency is located within 10 days after the adoption of such budget and submit amendments of its annual budget to the board of county commissioners within ten days after the adoption date of the amended budget ." The Agency provided the St . Lucie County Board of County Commissioners the budget and budget amendment after the prescribed ten days .
In our opinion , the CRA complied , in all material respects , with the requirements of Sections 163.387 ( 6 ) and 163.387 ( 7 ), Florida Statutes , Redevelopment Trust Fund , during the year ended September 30 , 2021 .
35