2023 Sarasota County Annual Comprehensive Financial Report

Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the internal control over compliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s responses were not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the responses. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and Chapter 10.550, Rules of the Auditor General. Accordingly, this report is not suitable for any other purpose. Carr, Riggs & Ingram, LLC Sarasota, Florida February 20, 2024 399

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