Annual Comprehensive Financial Report

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Finance Department Annual Financial Report  click here.

To the Honorable Mayor, Members of the City Council and Citizens of the City of Doral:
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Doral, Florida (the “City”), as of and for the fiscal year ended September 30, 2022, and issued our report thereon dated June 2, 2023, which expressed an unmodified opinion on those financial statements. The budgetary comparison schedules included in the required supplementary information and the budget and actual schedules included in the combining and individual financial statements and schedules were prepared and presented at the department level in those financial statements.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The City’s legal level of budgetary control is at the object level. The budgetary schedules on pages 2-23 are presented at the object level for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements referenced above. The information has been subjected to the auditing procedures applied in the audit of those financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the budgetary schedules are fairly stated in all material respects in relation to those financial statements as a whole.

These budgetary schedules should be read in conjunction with the audited financial statements of the City of Doral, Florida referenced in the first paragraph.

This report is intended solely for the information and use of City management, members of the City Council, others within the City, and the GFOA, and is not intended to be and should not be used by anyone other than these specified parties.

Caballero Fierman Llerena & Garcia, LLP
Miami, Florida
June 2, 2023