f. A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the County amended a final adopted budget under Section 189.016(6), Florida Statutes as $0. Sarasota County Mental Health District: a. The total number of district employees compensated in the last pay period of the County’s fiscal year as 0. b. The total number of independent contracts to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 0. c. All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $0. d. All compensation earned or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $0. e. Each construction project with a total cost of at least $65,000 approved by the County that is scheduled to begin on or after October 1 of the fiscal year being reported, together with the total expenditures for such project as none. f. A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the County amended a final adopted budget under Section 189.016(6), Florida Statutes as $0. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of County Commissioners, and management, and is not intended to be and should not be used by anyone other than these specified parties. Carr, Riggs, & Ingram, L.L.C. Sarasota, Florida March 7, 2025 446
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