Lakeside Landings Community Development District

( fa x)

CRlcpa.corn

e r st a nd i ng of the se r v i c e s we are to p r o v i d e La k e s i d e L a nd i ng s t h e year ended Sep t e m b e r 3 0, 2017. We will audit t he financial ct ivities, each major fund, and the agg r eg a t e r e m a i n i ng fund

ot es to the financial stat ement s, which collect iveyl c o m p r is e t h e

L a nd i ng s C o m m u n i ty D e v e l op rn e n t D is tr ic t as of and for ·th e year ng s t a nd a rd s g e n er a lly a c c ep t e d in the U n i t e d S t a t e s of A m er i c a e n t a ry information (RS I), s u c h as rn a n a g e n -ie n t' s d i s c u s s i o n a nd eside Landings Comm un ity D e v e l op m e n t D is t r i c t' s basic f inancial h n o t a part of the basic fi nancial st at ement s, isr equired by the

o ar d who c o n si d er s i t to be an e s s e n t i a l part of fi nancial rep o rt i ng

nts in an ap p r op r ia t e op e r a t i o n a, l e c o n o m i c, o r h is t or i c a l context.

pp yl c e rt a in l im i t ed p r o c ed u r e s to La k e s i d e L a n d i ng s C o m m u n i t y

a n c e with auditing st andard s g e n e r a lyl a c c ep t e d in t h e Un.ited

c ed u r e s w i ll c o n s is t o f 1n q u i r i e s o f m a n ag e m e n t r eg ar d i ng th e at ion and comp aring t he infor mat ion for consist ency w i•th u i r i e s, the b a s i c fi n a n ci a l st a t e m e n t s, a n d o t h er k n o w l e dg e we c fi nancial stat ement s. We will not express an opinion orp r-o v i d e

c a u s e t h e l i m i t ed p r o c ed u r e s do not p r o v id e u s with suff icient

rovide any assurance. The f ollowing RSI is req u ir e d by g e n e r a l iy

will be sub jected to certain limited procedur.,s but will not b e

A n a ly s i s . l e .


ssion of opinions as to whethery our f inancial st at ements are f ai ryl conf ormity with U.S . g e n er a lly a c c ep t e d a c c o u n t i ng p r i n cip l e s and e m e n t a ry i n f o r m a t i o n r e f e r r e d to in t h e s e c o n d p a r ag r ap h when st at ements as a whole. Our audit will be conducted in accord a n c e c ep t e d in t h e U n i t ed St a t e s of A m e r ic a a nd t h e s t a n d a rd s f or

ent Auditing St and ard,s issued by t he Comp t r o ll e r G e n er a l of the

s of t h e a c c o u n t i ng r e c o rd s of La k e s i d e L a n d i ng s C o m m u n i ty u r e s we c o n s id er n e c e ss ar y to e n a b l e u s t o express such op i n i o n s .

on comp l e t i o n of our a ud i t of La k e s i d e La n d i ng s C o m m u n i t y e n t s . Our r e p o rt w rll b e addressed to t he Board o f S up e r v is o rs of p m e n t D i s t r i c t . W e c a n n o t p r o v i d e a s s u r a n c e t h a t u n m od if ie d

opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If circumstances occur related to the condition of your records, the availability of sufficient, appropriate audit evidence, or the existence of a significant risk of material misstatement of the financial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the financial statements, we retain the right to take any course of action permitted by professional standards, including declining to express an opinion or issue a report, or withdrawing from the engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that Lakeside Landings Community Development District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.