Sarasota County Comprehensive Annual Financial Report 2019

SARASOTA COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2019 TABLE OF CONTENTS SINGLE AUDIT GRANTS COMPLIANCE SECTION: Sarasota County Board of County Commissioners: Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Governmental Auditing Standards........................................................................................................................... 372 Independent Auditors’ Report on Compliance for Each Major Federal Program and State Project and Report on Internal Control Over Compliance Required by the Uniform Guidance and Chapter 10.550, Rules of the Auditor General of the State of Florida ..................................................................................................................................... 374 Schedule of Expenditures of Federal Awards and State Financial Assistance............................................................ 37 8 Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance ....................................... 38 1 Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects.... 383 8