INDEPENDENT ACCOUNTANT’S REPORT Honorable Members of the Board of County Commissioners Sarasota County, Florida We have examined Sarasota County, Florida’s (the “County”) compliance with the following Florida Statutes sections during the fiscal year ended September 30, 2023: Section 365.172(10) Emergency communications number E911 system fund Section 365.173(2)(a) Emergency communications number E911 system fund Section 218.415 Investment of public funds Management of the County is responsible for the County’s compliance with the specified requirements. Our responsibility is to express an opinion on the County’s compliance with the specified requirements based on our examination. Our responsibility is to express an opinion on the County’s compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the AICPA. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the County complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the County complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement. Our examination does not provide a legal determination on the County’s compliance with specified requirements. In our opinion, the County complied, in all material respects, with the aforementioned requirements during the fiscal year ended September 30, 2023. This report is intended solely for the information and use of the Florida Auditor General, Sarasota County, Florida, 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, LLC Sarasota, Florida February 20, 2024 421
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