Pursuant to Section 11.45(2)(g), Florida Statutes, this performance audit of the local government financial reporting system focused on determining the accuracy, efficiency, and effectiveness of the system in achieving its goals; how the reporting system can be improved; and how program costs can be reduced.Our audit also included a follow-up on selected findings noted in our report No. 2019-028.

Pursuant to Section 11.45(7)(f), Florida Statutes, have directed that this report be prepared to present the summary of significant findings and financial trends identified in local governmental entity audit reports prepared by independent certified public accountants or, for entities not required to provide for an audit, financial trend information obtained from local governmental entity annual financial reports, for the 2021-22 fiscal year.This report provides a summary of significant findings identified in local governmental entity audit reports for the 2021-22 fiscal year prepared by independent certified public accountants and filed with us. This report also summarizes the financial trends we identified in those reports and the unaudited annual financial reports filed with and provided to us by the Department of Financial Services (DFS).