[{"government":"Bay County","fy":"FY2024","opinion":"Unmodified (Carr, Riggs & Ingram, report dated September 25, 2025); federal and state compliance unmodified. Prior-period error corrections: an unrecorded SBITA (liability understated $451,513) and workers' compensation liability overstated $2,894,997; beginning governmental net position restated up $2,970,575.","finding":"Lack of Documented Review of Required Quarterly Reports (federal, AL 97.036 FEMA Public Assistance)","plain_english":"3 of 40 quarterly FEMA (Hurricane Michael) reports prepared by the county's consultant did not match approved expenses and support. There was no documented county review before the consultant submitted them. Material weakness; no questioned costs.","repeat":false,"management_response":"Will add a formal, signed review of quarterly FEMA reports before submission.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf","gov_id":"county","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2024","opinion":"Unmodified (Carr, Riggs & Ingram, report dated September 25, 2025); federal and state compliance unmodified. Prior-period error corrections: an unrecorded SBITA (liability understated $451,513) and workers' compensation liability overstated $2,894,997; beginning governmental net position restated up $2,970,575.","finding":"Ineligible Expenses Approved for Reimbursement (federal, AL 97.083 SAFER fire staffing grant)","plain_english":"Two of three reimbursement requests tested included ineligible payroll costs approved by the grant administrator. The federal grantor caught them and paid only eligible costs. Material weakness; no questioned costs.","repeat":false,"management_response":"Additional review, including by the Clerk of Court Board Finance Office, documented by email approval.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf","gov_id":"county","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2024","opinion":"Unmodified (Carr, Riggs & Ingram, report dated September 25, 2025); federal and state compliance unmodified. Prior-period error corrections: an unrecorded SBITA (liability understated $451,513) and workers' compensation liability overstated $2,894,997; beginning governmental net position restated up $2,970,575.","finding":"Material audit adjustments (Bay County financial statements)","plain_english":"Material adjustments were needed for the financial statements to meet GAAP because county controls did not catch them in time. Material weakness.","repeat":false,"management_response":"Finance Office will identify and record proposed adjustments more timely, coordinating with departments. Target 10/1/2025.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf","gov_id":"county","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2024","opinion":"Unmodified (Carr, Riggs & Ingram, report dated September 25, 2025); federal and state compliance unmodified. Prior-period error corrections: an unrecorded SBITA (liability understated $451,513) and workers' compensation liability overstated $2,894,997; beginning governmental net position restated up $2,970,575.","finding":"Material adjustments - Bay County Property Appraiser","plain_english":"The Property Appraiser's office needed material adjustments to cash and accounts payable, and a check was improperly dated in its records. Material weakness.","repeat":false,"management_response":"Management agrees.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2024%20bay%20county.pdf","gov_id":"county","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2023","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Permit fees not charged per adopted fee schedule (first reported 2020)","plain_english":"Because of problems in the permit system, the county charged some permit fees that did not match the fee schedule set by Resolutions 3945 and 3957, overcharging in some cases; the county booked a payable for the estimated excess. Auditor recommended fixing the system and remedying affected permits.","repeat":true,"management_response":"Corrective action plan attached to report; reported corrected in FY2024.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2023%20bay%20county.pdf","gov_id":"county","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2023","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Material adjustments - Bay County Sheriff","plain_english":"The Sheriff's office needed material adjustments to cash, expenses, unearned revenue, payables and accrued liabilities. Material weakness.","repeat":true,"management_response":"Management agrees.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2023%20bay%20county.pdf","gov_id":"county","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Permit fees not charged per adopted fee schedule (Resolution 3847)","plain_english":"Permit system errors caused some permits to be charged above the adopted fee schedule.","repeat":true,"management_response":"See corrective action plan in report.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2022%20bay%20county.pdf","gov_id":"county","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Inadequate review of component unit financial information","plain_english":"The county did not adequately review figures from a discretely presented component unit, so adjustments were needed. Significant deficiency.","repeat":false,"management_response":"See corrective action plan in report.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2022%20bay%20county.pdf","gov_id":"county","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"Bay County","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Material adjustments - Bay County Sheriff (repeat of 2021-001)","plain_english":"Sheriff's office needed material audit adjustments.","repeat":true,"management_response":"Management agrees.","source_url":"https://flauditor.gov/pages/county_efile%20rpts/2022%20bay%20county.pdf","gov_id":"county","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2025 (year ended 2025-06-30)","opinion":"Unmodified; federal major program compliance unmodified.","finding":"Audit Adjusting Entries (first reported 2024)","plain_english":"Significant corrections were needed, including unearned state funds not identified, an unrecorded IT subscription agreement, misclassified capital spending, and OPEB, accrual and lease adjustments. The auditor ties it partly to a lack of appropriate staffing.","repeat":true,"management_response":"Not corrected; per district, still having significant staff turnover and understaffing.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2025%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2024-07-01","date_end":"2025-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2025 (year ended 2025-06-30)","opinion":"Unmodified; federal major program compliance unmodified.","finding":"Expenditures not limited to budgeted amounts (first reported by Auditor General as AM 2023-001)","plain_english":"General Fund spending exceeded the budget in three functional categories by a total of $326,700, and the Board did not amend the budget by September 10 as state law and Board policy require. Caused by year-end adjustments not reflected in budget monitoring.","repeat":true,"management_response":"Over-expenditures came from year-end reclassifications and accruals; still implementing a detailed year-end budget-to-actual review.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2025%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2024-07-01","date_end":"2025-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2025 (year ended 2025-06-30)","opinion":"Unmodified; federal major program compliance unmodified.","finding":"Return of Title IV funds worksheets not documented as independently reviewed (federal, Pell Grant, Haney Technical College)","plain_english":"Refunds of federal student aid were calculated correctly, but there was no sign-off showing an independent review. Material weakness; no questioned costs.","repeat":false,"management_response":"Corrective action plan attached to report.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2025%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2024-07-01","date_end":"2025-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2025 (year ended 2025-06-30)","opinion":"Unmodified; federal major program compliance unmodified.","finding":"Return of Title IV funds not made within required timeline (federal, Pell Grant)","plain_english":"For 2 of 9 students tested, federal aid was returned to the U.S. Department of Education after the 45-day deadline because of manual-control human error. Could risk future Pell funding. Significant deficiency.","repeat":false,"management_response":"Corrective action plan attached to report.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2025%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2024-07-01","date_end":"2025-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2025 (year ended 2025-06-30)","opinion":"Unmodified; federal major program compliance unmodified.","finding":"Multi-factor authentication not required for student information (federal, Pell / Gramm-Leach-Bliley)","plain_english":"The district's system did not require multi-factor authentication to access student information, as federal student-information security rules require. Material weakness.","repeat":false,"management_response":"Corrective action plan attached to report.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2025%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2024-07-01","date_end":"2025-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2024 (year ended 2024-06-30)","opinion":"Unmodified; federal compliance unmodified.","finding":"Lack of Appropriate Staffing Leading to Audit Entries","plain_english":"Staffing shortfalls meant the district's own processes missed entries the auditors had to make. Material weakness.","repeat":false,"management_response":"Repeated as 2025-001.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2024%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2023-07-01","date_end":"2024-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2024 (year ended 2024-06-30)","opinion":"Unmodified; federal compliance unmodified.","finding":"Wage rate (Davis-Bacon) compliance (federal, COVID-19 Education Stabilization Fund AL 84.425)","plain_english":"Two construction contracts shifted mid-stream to federal pandemic funds lacked the required Davis-Bacon wage clause, and certified payrolls were not collected. Questioned costs: $773,629. Significant deficiency.","repeat":false,"management_response":"Reported corrected in FY2025 summary schedule.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2024%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2023-07-01","date_end":"2024-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2024 (year ended 2024-06-30)","opinion":"Unmodified; federal compliance unmodified.","finding":"Expenditures not limited to budgeted amounts (repeat of AM 2023-001)","plain_english":"General Fund spending again exceeded budgeted function amounts without a timely Board amendment.","repeat":true,"management_response":"Repeated as 2025-002.","source_url":"https://flauditor.gov/pages/dsb_efile%20rpts/2024%20bay%20county%20district%20school%20board.pdf","gov_id":"schools","date_start":"2023-07-01","date_end":"2024-06-30","date_precision":"fiscal_year"},{"government":"Bay District Schools","fy":"FY2023 (year ended 2023-06-30) - audited by the Florida Auditor General, Report No. 2024-189","opinion":"Unmodified (Auditor General); no material weaknesses; federal programs (Child Nutrition Cluster, Education Stabilization Fund) materially complied.","finding":"Budgetary controls","plain_english":"General Fund spending exceeded budgeted amounts in six functional categories by $9,532 to $218,198 (total $582,437) and the Board did not amend the budget by September 10.","repeat":false,"management_response":"Overages came from year-end reclassifications and accruals; district will add a detailed year-end budget-to-actual review.","source_url":"https://flauditor.gov/pages/pdf_files/2024-189.pdf","gov_id":"schools","date_start":"2022-07-01","date_end":"2023-06-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2024","opinion":"Unmodified; federal and state major program compliance unmodified.","finding":"CRA policies, procedures and plan documents (previously 2022-002, 2023-001)","plain_english":"The city's Community Redevelopment Agency's policies, procedures and plan documents did not ensure expenditures were proper; assets could be misused or unallowable spending could occur. Reported as a material weakness.","repeat":true,"management_response":"CRA agrees; the city reorganized the CRA and Housing departments and a new Economic Development/CRA Director is revising plans and policies (FY2022 corrective action plan, target 9/30/2024, still repeated).","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20panama%20city.pdf","gov_id":"pc","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2023","opinion":"Unmodified; federal and state compliance unmodified.","finding":"CRA policies, procedures and plan documents (previously 2022-002)","plain_english":"Same CRA policy deficiency as above.","repeat":true,"management_response":"Agrees; see corrective action plan.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20panama%20city.pdf","gov_id":"pc","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2023","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Capital asset policies (previously 2022-004)","plain_english":"Asset tags were missing on several capital assets and some assets could not be found for testing; procedures did not ensure assets were tagged or properly disposed of.","repeat":true,"management_response":"Agrees; hired an Asset and Inventory Control Administrator to re-establish asset accounting.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20panama%20city.pdf","gov_id":"pc","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Bank reconciliations (previously 2021-001)","plain_english":"Bank accounts were not reconciled on a timely, regular basis, risking misappropriation or misstated records.","repeat":true,"management_response":"Hired outside consultant; completed March 14, 2023.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2022%20panama%20city.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"CRA policies, procedures and plan documents","plain_english":"CRA policies did not ensure expenditures were proper.","repeat":false,"management_response":"Reorganized CRA and Housing departments; new director; ongoing.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2022%20panama%20city.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Schedule of Expenditures of Federal Awards and State Financial Assistance (previously 2021-008)","plain_english":"Inadequate procedures to prepare the federal/state grant spending schedule, so misstatements might not be caught.","repeat":true,"management_response":"Hired an additional accountant and created a Project Management Office for Hurricane Michael rebuilding grants; completed May 31, 2023.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2022%20panama%20city.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Capital assets","plain_english":"Inadequate capital asset policies (tagging, disposals).","repeat":false,"management_response":"Hired Asset and Inventory Control Administrator; target 9/30/2024.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2022%20panama%20city.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Late federal data collection form (previously 2021-011)","plain_english":"The Single Audit data collection form was not submitted on time; agencies could withhold, suspend or terminate awards.","repeat":true,"management_response":"Added accounting staff and an outside consultant for Hurricane Michael grant accounting; target 9/30/2023.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2022%20panama%20city.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","fy":"FY2022","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Late reporting (previously 2021-012)","plain_english":"Related timeliness finding on required report submission (same corrective action as 2022-005).","repeat":true,"management_response":"Same as 2022-005.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2022%20panama%20city.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City Beach","fy":"FY2024","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Lack of Documented Review of Annual Project and Expenditure Report (federal, AL 21.027 COVID-19 State and Local Fiscal Recovery Funds)","plain_english":"The annual ARPA project and expenditure report to the U.S. Treasury was prepared by the grant administrator with no documented second-person review. Material weakness in internal control over compliance; no questioned costs.","repeat":false,"management_response":"Corrective action plan attached to report; reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20panama%20city%20beach.pdf","gov_id":"pcb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City Beach","fy":"FY2024","opinion":"Unmodified; federal and state compliance unmodified.","finding":"Lack of Documented Review of Quarterly Reports (state, CSFA 43.009 Local Government Fire Services Grants)","plain_english":"None of the quarterly state fire-grant reports tested showed a documented review before submission. Material weakness; no questioned costs.","repeat":false,"management_response":"Reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20panama%20city%20beach.pdf","gov_id":"pcb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Lynn Haven","fy":"FY2025","opinion":"Unmodified; federal and state major program compliance unmodified. One significant deficiency (downgraded from material weakness).","finding":"Reconciliation of Account Balances, Audit Adjustments","plain_english":"Auditors had to correct journal entries to finish year-end balances, especially grant revenues and receivables, which also changed the federal/state awards schedule. Auditor cites turnover of key staff and late Hurricane Michael grant reimbursements, but noted significant improvement over the prior year.","repeat":true,"management_response":"Hired an Assistant Finance Director in spring 2025, adopted a Finance policies and procedures manual, bought capital-asset software; target 9/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20lynn%20haven.pdf","gov_id":"lh","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Lynn Haven","fy":"FY2024","opinion":"Unmodified","finding":"Reconciliation of Account Balances and Audit Adjustments","plain_english":"Same issue; classified as a material weakness in FY2024.","repeat":true,"management_response":"Substantial progress; downgraded to significant deficiency in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20lynn%20haven.pdf","gov_id":"lh","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Lynn Haven","fy":"FY2023","opinion":"Unmodified","finding":"Reconciliation of Account Balances and Audit Adjustments","plain_english":"Same issue; repeat of 2022-001; corrective action not taken.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20lynn%20haven.pdf","gov_id":"lh","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Audit Adjusting Entries (first reported 2007)","plain_english":"The auditors had to make significant corrections to the city's books.","repeat":true,"management_response":"Will try to reduce adjustments; eliminating them would require hiring staff, which management calls cost prohibitive.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Schedule of Expenditures of Federal Awards Preparation (first reported 2007)","plain_english":"The city cannot prepare its own federal grant spending schedule; the auditors help, and multiple year-end grant entries were needed.","repeat":true,"management_response":"Management considers auditor assistance cost-beneficial.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Bank Reconciliations (first reported 2007)","plain_english":"The pooled cash account in the ledger did not match the monthly and year-end bank reconciliations. Errors or fraud could go undetected.","repeat":true,"management_response":"Dedicated employee plus management review of statements and a third-person review of entries now in place. Target 9/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Account Balances with Subsidiary Ledgers (first reported 2015)","plain_english":"Receivables, customer deposits and payables did not agree with their detail ledgers and were not reconciled during the year.","repeat":true,"management_response":"Training for finance staff and monthly management review of reconciliations. Target 9/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Month-end Closing (first reported 2010)","plain_english":"The month-end checklist leaves out major balances, so monthly financial reports given to the Commission are not reliable.","repeat":true,"management_response":"Will expand checklist, starting with bank reconciliations and payables. Target 9/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Activity Classification Review (first reported 2024)","plain_english":"Many revenues and expenses were posted to the wrong accounts or netted together, hiding what was really collected and spent.","repeat":true,"management_response":"Monthly financial statement review and staff training. Target 9/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Segregation of Duties (first reported 2009)","plain_english":"Small staff means one person can approve, record and have custody of assets, including broad accounting system access.","repeat":true,"management_response":"Will add mitigating controls; staff must be cross-trained as backups. Target 9/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2025","opinion":"Unmodified; federal major program compliance unmodified. Six material weaknesses (2025-001 to 2025-006) and one significant deficiency (2025-007).","finding":"Actual Expenditures Exceeded Budget in the General Fund","plain_english":"General Fund spending exceeded the final adopted budget by about $8,069,872 without a budget amendment, violating s. 166.241(3) F.S. The auditor suggested budgeting for debt proceeds and similar sources (the year included the $15 million city complex loan).","repeat":false,"management_response":"Will work to stay within budget and amend the budget as statute requires. Target 11/30/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20springfield.pdf","gov_id":"sp","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Audit Adjusting Entries","plain_english":"Significant auditor corrections required.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Schedule of Expenditures of Federal Awards Preparation","plain_english":"City cannot prepare its federal awards schedule.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Bank Reconciliations","plain_english":"Cash in the ledger did not match bank reconciliations.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Account Balances with Subsidiary Ledgers","plain_english":"Receivables, deposits and payables not reconciled to detail ledgers.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Month-end Closing","plain_english":"Incomplete month-end close.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Activity Classification Review","plain_english":"Revenues and expenses misclassified or netted.","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Segregation of Duties","plain_english":"Incompatible duties not separated.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Collection and Write-off Policies and Procedures (first reported 2020)","plain_english":"No written policy for sending unpaid accounts to collections or writing them off, so receivables may be overstated and customers treated inconsistently.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Final Budget Not Approved Within the Allowed Time Period","plain_english":"The FY2024 budget was amended in February 2025, after the deadline in state law.","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Timely Reporting Requirements for Grants","plain_english":"Single Audit package not filed on time with the Federal Audit Clearinghouse because of staffing shortages and the many corrections needed.","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2024","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2024-001 to 2024-006 and 2024-011.","finding":"Failure to Timely Transfer Tax Increment Revenues to CRA Trust Fund - City Allocation","plain_english":"Over three years the city did not calculate and pay its share of tax increment to its own CRA, underfunding the CRA trust fund by an estimated $291,027 (material weakness).","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20springfield.pdf","gov_id":"sp","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Audit Adjusting Entries","plain_english":"Significant auditor corrections required.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Schedule of Expenditures of Federal Awards Preparation","plain_english":"City cannot prepare its federal awards schedule.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Bank Reconciliations","plain_english":"Cash not reconciled to bank.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Account Balances with Subsidiary Ledgers","plain_english":"Detail ledgers not reconciled.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Month-end Closing","plain_english":"Incomplete month-end close.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Separation of Duties","plain_english":"Incompatible duties not separated.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","fy":"FY2023","opinion":"Unmodified; federal compliance unmodified. Material weaknesses 2023-001 to 2023-005.","finding":"Collection and Write-off Policies and Procedures","plain_english":"No written collections/write-off policy.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20springfield.pdf","gov_id":"sp","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"Significant Audit Adjustments (first reported 2007)","plain_english":"The auditors had to propose adjustments before the city's books met accounting standards (GAAP). Material weakness. First reported in 2007.","repeat":true,"management_response":"Hired a third-party accountant; expects fewer adjustments now that Hurricane Michael grant work is ending, but not elimination given limited staff. Target 9/30/2027.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"Lack of Segregation of Duties (first reported 2009)","plain_english":"Too few staff to separate incompatible duties; material weakness reported since 2009.","repeat":true,"management_response":"May never be fully resolved given staff size; management does not believe the cost of fixing it would provide substantial benefit. Target 9/30/2027.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"Reporting Requirements for Grants (first reported 2023)","plain_english":"The audit was not finished within 9 months of year end, so the federal Single Audit package was not filed on time with the Federal Audit Clearinghouse. The city could lose grant funding.","repeat":true,"management_response":"Staff turnover delayed reporting; city expects to correct in the coming year.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"Insufficient Documentation Supporting Law Enforcement Trust Fund Revenue","plain_english":"The city booked $36,652 from disposed criminal-case evidence as Law Enforcement Trust Fund revenue but could not show a forfeiture judgment or court order proving the money legally belonged to the city. Revenue and fund balance may be overstated by $36,652.","repeat":false,"management_response":"See city's corrective action plan in report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"Failure to Timely Transfer Tax Increment Revenues to CRA Trust Fund (first reported 2024)","plain_english":"State law (s. 163.387 F.S.) requires each taxing authority to pay its tax increment to the CRA by January 1. The county paid 4 days late and the city did not pay its own share before year end, leaving the CRA trust fund short about $122,929.","repeat":true,"management_response":"Procedures established; the city TIF payment will be built into the budget so it is transferred by January 1. Target 9/30/2027.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"OPEB Census Errors (first reported 2024)","plain_english":"Employee data sent to the actuary for the retiree-health (OPEB) valuation had multiple errors, producing an inaccurate valuation and delaying the audit.","repeat":true,"management_response":"Errors stem from the prior valuation; a new valuation with corrected data and a more detailed census review will be done in FY2026. Target 9/30/2027.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2025","opinion":"Unmodified (financial statements); unmodified on federal major program compliance. Material weaknesses 2025-001 and 2025-002.","finding":"Retirement Expense Not Reviewed Timely and Rates Not Updated","plain_english":"The city did not update new state FRS contribution rates effective July 1, 2025 in its payroll system for months, understating retirement expense and liability by about $20,000.","repeat":false,"management_response":"Rates updated in FY2026; actual contributions remitted through the state portal were correct; monthly reconciliation and rate-change review will be added. Target 9/30/2027.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20parker.pdf","gov_id":"parker","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Significant Audit Adjustments","plain_english":"Auditor-proposed adjustments needed to meet GAAP.","repeat":true,"management_response":"Not corrected; lack of resources.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Lack of Segregation of Duties","plain_english":"Too few staff to separate duties.","repeat":true,"management_response":"Not corrected; lack of resources.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Schedule of Expenditures of Federal Awards","plain_english":"Weak controls over preparing the financial statements and the federal awards schedule (material weakness); repeat of 2023-003 and 2022-003.","repeat":true,"management_response":"Reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Failure to Timely Transfer Tax Increment Revenues to CRA Trust Fund - City Allocation","plain_english":"For the current year and the two years before, the city did not calculate and transfer its required share of tax increment to its CRA.","repeat":false,"management_response":"Partially corrected in FY2025 (past amounts paid but not on time).","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Reporting Requirements for Grants","plain_english":"Single Audit package not filed on time with the Federal Audit Clearinghouse.","repeat":true,"management_response":"Not corrected; staff turnover.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"OPEB Census Errors","plain_english":"Inaccurate employee data given to the OPEB actuary.","repeat":false,"management_response":"New valuation planned for FY2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Lack of Review and Reconciliation of Certain Account Activity","plain_english":"Certain account activity was not consistently reviewed and reconciled.","repeat":false,"management_response":"Reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2024","opinion":"Unmodified","finding":"Reimbursement Requests Not Formally Approved Before Submission (federal, AL 97.036 FEMA Public Assistance)","plain_english":"Hurricane Michael FEMA reimbursement requests were submitted without documented city approval. Significant deficiency in internal control over compliance; no questioned costs.","repeat":false,"management_response":"Reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20parker.pdf","gov_id":"parker","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2023","opinion":"Unmodified","finding":"Significant Audit Adjustments","plain_english":"Auditor-proposed adjustments needed to meet GAAP.","repeat":true,"management_response":"Not expected to be corrected soon due to lack of resources.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20parker.pdf","gov_id":"parker","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2023","opinion":"Unmodified","finding":"Lack of Segregation of Duties","plain_english":"Too few staff to separate duties.","repeat":true,"management_response":"Same as above.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20parker.pdf","gov_id":"parker","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2023","opinion":"Unmodified","finding":"Schedule of Expenditures of Federal Awards","plain_english":"Weak controls over preparing the financial statements and federal awards schedule (material weakness).","repeat":true,"management_response":"Same as above.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20parker.pdf","gov_id":"parker","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2023","opinion":"Unmodified","finding":"FRS Submission","plain_english":"Incomplete payroll information was sent to the state with the June 2023 Florida Retirement System report, risking wrong contributions and pension balances.","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20parker.pdf","gov_id":"parker","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2023","opinion":"Unmodified","finding":"Incomplete List of Capital Asset Deletions","plain_english":"The city first gave the auditor an incomplete list of assets sold or disposed of, which risks inaccurate asset records and misuse of equipment.","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20parker.pdf","gov_id":"parker","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Parker","fy":"FY2023","opinion":"Unmodified","finding":"Reporting Requirements for Grants","plain_english":"Single Audit package not filed on time.","repeat":false,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20parker.pdf","gov_id":"parker","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Management Override and Segregation of Duties (sixth-year repeat)","plain_english":"The finance office is too small, and had turnover, so the same person could prepare and approve adjusting journal entries. Errors or misstatements could go undetected.","repeat":true,"management_response":"New policies created in FY25; Finance Director to add procedures involving outside accounting advisors. Target 3/31/2027.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Budgetary Control","plain_english":"No budget was legally adopted for the Disaster Recovery Fund, even though state law requires spending to follow an adopted budget.","repeat":true,"management_response":"Finance Director and City Administrator will adopt budgets for all funds. Target 7/22/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Impact Fee Accounting","plain_english":"Impact fees were not kept in a separate fund, as s. 163.31801 F.S. requires.","repeat":true,"management_response":"Will create a separate impact fee fund. Target 7/22/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Building Permit Expenditures","plain_english":"Building department spending is not budgeted or tracked separately, so the city cannot show it complies with the state cap on carrying forward building permit fees (s. 553.80(7)(a) F.S.).","repeat":true,"management_response":"Will budget and track all building department expenses. Target 10/31/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Debt Compliance","plain_english":"The bond sinking fund was underfunded at year end, which breaks the bond covenants.","repeat":true,"management_response":"Monthly transfers to the sinking funds have been adjusted to meet covenants. Immediate.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Deficit in Unrestricted Net Position","plain_english":"The utility (enterprise) funds ended the year with a deficit in unrestricted net position, meaning liabilities exceed the assets available for general use. The auditor suggests rate changes, cost control or better long-term planning.","repeat":true,"management_response":"First phase of a Florida Rural Water rate study done; city will implement its recommendations. Target 12/31/2026.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2025","opinion":"Qualified on governmental activities, business-type activities, and Water, Sewer and Sanitation Funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal major program compliance: unmodified.","finding":"Compliance with State Reporting Requirements","plain_english":"The city missed the Nov. 30 deadline for the annual Public Depositor Report to the state CFO (risking state protection of public deposits), and an elected official filed the annual financial disclosure with the Commission on Ethics late.","repeat":false,"management_response":"Finance Director was not aware of the deadlines; now designated primary contact for both filings. Immediate.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2025%20mexico%20beach.pdf","gov_id":"mb","date_start":"2024-10-01","date_end":"2025-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Management Override and Segregation of Duties (fifth-year repeat)","plain_english":"Same segregation-of-duties weakness as above; reported as a significant deficiency.","repeat":true,"management_response":"In progress per FY2025 summary schedule.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Reconciliation of Account Balances and Audit Adjustments (fifth-year repeat)","plain_english":"Account balances were not fully reconciled and the auditor had to propose adjustments; reported as a significant deficiency.","repeat":true,"management_response":"Reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Utility Deposits","plain_english":"The city had no policy to collect and hold customer utility deposits.","repeat":true,"management_response":"Reported corrected in FY2025.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Budgetary Control","plain_english":"Not all funds had legally adopted budgets.","repeat":true,"management_response":"Repeated as 2025-002.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Impact Fee Accounting","plain_english":"Impact fees not in a separate fund.","repeat":true,"management_response":"Repeated as 2025-003.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Building Permit Expenditures","plain_english":"Building department costs not budgeted/tracked separately.","repeat":true,"management_response":"Repeated as 2025-004.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Debt Compliance","plain_english":"Bond covenant requirements (sinking fund) not met.","repeat":true,"management_response":"Repeated as 2025-005.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2024","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Deficit in Unrestricted Net Position","plain_english":"Enterprise funds reported a deficit in unrestricted net position.","repeat":false,"management_response":"Repeated as 2025-006.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2024%20mexico%20beach.pdf","gov_id":"mb","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Management Override and Segregation of Duties (fourth-year repeat)","plain_english":"Segregation-of-duties weakness; reported as a material weakness.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Reconciliation of Account Balances and Audit Adjustments (fourth-year repeat)","plain_english":"Balances not reconciled; auditor adjustments needed; material weakness.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Timeliness of Bank Reconciliations (fourth-year repeat)","plain_english":"Bank reconciliations were not prepared promptly; material weakness.","repeat":true,"management_response":"Reconciliations were timely during FY2024; new Finance Director to keep them within 30 days.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Budgetary Control (fourth-year repeat)","plain_english":"Not all funds had legally adopted budgets.","repeat":true,"management_response":"Finance Director will prepare and adopt budgets for all funds.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Utility Deposits (fourth-year repeat)","plain_english":"No policy to collect and hold customer utility deposits.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Building Permit Expenditures (fourth-year repeat)","plain_english":"Building department costs not tracked against the state carry-forward cap.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Debt Compliance (second-year repeat)","plain_english":"Bond covenant requirements not met.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"City of Mexico Beach","fy":"FY2023","opinion":"Qualified on governmental activities, business-type activities and enterprise funds (GASB 75 OPEB not implemented); unmodified on General Fund and Disaster Recovery Fund. Federal compliance: unmodified.","finding":"Impact Fee Accounting (second-year repeat)","plain_english":"Impact fees not in a separate fund.","repeat":true,"management_response":"See report.","source_url":"https://flauditor.gov/pages/mun_efile%20rpts/2023%20mexico%20beach.pdf","gov_id":"mb","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"Panama City Community Redevelopment Agency","fy":"FY2024","opinion":"Unmodified","finding":"Review of Policies and Procedures (previously 2022-002, 2023-001)","plain_english":"The CRA's policies, procedures and plan documents had several deficiencies, and it did not keep proper documentation showing it complied with Florida Statutes. Auditor recommends updating policies and plans and verifying compliance with statutes and grant rules. Material weakness.","repeat":true,"management_response":"Not included in the filed report text.","source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2024%20panama%20city%20community%20redevelopment%20agency.pdf","gov_id":"pc","date_start":"2023-10-01","date_end":"2024-09-30","date_precision":"fiscal_year"},{"government":"Panama City Community Redevelopment Agency","fy":"FY2023","opinion":"Unmodified","finding":"Review of Policies and Procedures (previously 2022-002)","plain_english":"Same policy and statutory-documentation deficiencies; material weakness.","repeat":true,"management_response":"Not included in filed text.","source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2023%20panama%20city%20community%20redevelopment%20agency.pdf","gov_id":"pc","date_start":"2022-10-01","date_end":"2023-09-30","date_precision":"fiscal_year"},{"government":"Panama City Community Redevelopment Agency","fy":"FY2022","opinion":"Unmodified","finding":"Bank Reconciliations (previously 2021-002)","plain_english":"The high-volume concentration bank account was not reconciled on time during the year. Material weakness.","repeat":true,"management_response":"Not included in filed text; not repeated in FY2023.","source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2022%20panama%20city%20community%20redevelopment%20agency.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"},{"government":"Panama City Community Redevelopment Agency","fy":"FY2022","opinion":"Unmodified","finding":"Review of Policies and Procedures","plain_english":"Policy, plan and statutory-compliance documentation deficiencies. Material weakness.","repeat":false,"management_response":"Not included in filed text.","source_url":"https://flauditor.gov/pages/specialdistricts_efile%20rpts/2022%20panama%20city%20community%20redevelopment%20agency.pdf","gov_id":"pc","date_start":"2021-10-01","date_end":"2022-09-30","date_precision":"fiscal_year"}]