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CASSCLBCRRY CITY COMMISSION Minutes of March 27, 2023 — Regular Meeting Page 12 of 16 MOTION: Vice Mayor Busch moved to approve Budget Amendment #23-039, as presented. Motion was seconded by Commissioner Aramendia. Motion carried by voice vote 3-1, Commissioner Albritton dissenting. 8. DISCUSSION ITEMS A. Future Agenda Items No items were presented for consideration.. 9. RESOLUTIONS A. Resolution 23-3560 — Annual Comprehensive Financial Report for Fiscal Year 2022 The City Clerk read Resolution 23-3560 by title, as follows: "A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF CASSELBERRY, FLORIDA, ACCEPTING THE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR FISCAL YEAR ENDING SEPTEMBER 30, 2022; PROVIDING FOR CONFLICTS, SEVERABILITY AND AN EFFECTIVE DATE." Staff Presentation: Resolution 23-3560 provides for the acceptance of the Annual Comprehensive Financial Report (ACFR) for the fiscal year ending September 30, 2022. The ACFR has been audited by the CPA firm of MSL, P.A., and has been given an Unmodified Opinion. This is the highest level of auditor opinion that can be given in a financial statement audit. Finance Director Gladymir Ortega introduced Mr. Bill Blend of MSL, P.A., the City's external auditor, who presented the Annual Comprehensive Financial Report (ACFR) for the Fiscal Year ending September 30, 2022. Mr. Blend stated that his firm rendered an Unmodified Opinion that the City's financial statements for the Fiscal Year ending September 30, 2022, were in conformity with generally accepted accounting principles (GAAP) and were free of material misstatements and noted that this was the highest level of auditor opinion that could be given in a financial statement audit. He advised that the auditors had followed all the appropriate audit standards, which included government audit standards, rules of the Auditor General and the American Institute of CPA's (AICPA) audit standards. He then gave a presentation which consisted of an audit overview, the required auditor communications for Fiscal Year ended September 30, 2022, and financial highlights. Mr. Blend extended kudos to staff for their assistance during the audit and preparation of the report, noting that the process had gone smoothly, and staff was very helpful even though they were experiencing a transition period in leadership during that time. City Manager Newlon and the City Commission also expressed thanks to staff for their hard work, noting that if staff did not follow the rules and adhere to the internal controls that the City had in place on a daily basis, the results of the audit would not be as positive as they were and had been for many years.