What the auditors found

"Findings by year" runs oldest to newest across the three audits reviewed.

1. Bay County FY2024 · 2024-001
   Lack of Documented Review of Required Quarterly Reports (federal, AL 97.036 FEMA Public Assistance)

   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.

   Management response: Will add a formal, signed review of quarterly FEMA reports before submission.

   Audit report
2. Bay County FY2024 · 2024-002
   Ineligible Expenses Approved for Reimbursement (federal, AL 97.083 SAFER fire staffing grant)

   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.

   Management response: Additional review, including by the Clerk of Court Board Finance Office, documented by email approval.

   Audit report
3. Bay County FY2024 · 2024-003
   Material audit adjustments (Bay County financial statements)

   Material adjustments were needed for the financial statements to meet GAAP because county controls did not catch them in time. Material weakness.

   Management response: Finance Office will identify and record proposed adjustments more timely, coordinating with departments. Target 10/1/2025.

   Audit report
4. Bay County FY2024 · Property Appraiser 2024-001
   Material adjustments - Bay County Property Appraiser

   The Property Appraiser's office needed material adjustments to cash and accounts payable, and a check was improperly dated in its records. Material weakness.

   Management response: Management agrees.

   Audit report
5. Bay County FY2023 · Bay County 2023-001 Repeat
   Permit fees not charged per adopted fee schedule

   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.

   Management response: Corrective action plan attached to report; reported corrected in FY2024.

   Audit report
6. Bay County FY2023 · Sheriff 2023-001 Repeat
   Material adjustments - Bay County Sheriff

   The Sheriff's office needed material adjustments to cash, expenses, unearned revenue, payables and accrued liabilities. Material weakness.

   Management response: Management agrees.

   Audit report
7. Bay County FY2022 · Bay County 2022-001 Repeat
   Permit fees not charged per adopted fee schedule (Resolution 3847)

   Permit system errors caused some permits to be charged above the adopted fee schedule.

   Management response: See corrective action plan in report.

   Audit report
8. Bay County FY2022 · Bay County 2022-002
   Inadequate review of component unit financial information

   The county did not adequately review figures from a discretely presented component unit, so adjustments were needed. Significant deficiency.

   Management response: See corrective action plan in report.

   Audit report
9. Bay County FY2022 · Sheriff 2022-001 Repeat
   Material adjustments - Bay County Sheriff (repeat of 2021-001)

   Sheriff's office needed material audit adjustments.

   Management response: Management agrees.

   Audit report
10. Bay District Schools FY2025 · 2025-001 Repeat
    Audit Adjusting Entries

    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.

    Management response: Not corrected; per district, still having significant staff turnover and understaffing.

    Audit report
11. Bay District Schools FY2025 · 2025-002 Repeat
    Expenditures not limited to budgeted amounts (first reported by Auditor General as AM 2023-001)

    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.

    Management response: Over-expenditures came from year-end reclassifications and accruals; still implementing a detailed year-end budget-to-actual review.

    Audit report
12. Bay District Schools FY2025 · 2025-101
    Return of Title IV funds worksheets not documented as independently reviewed (federal, Pell Grant, Haney Technical College)

    Refunds of federal student aid were calculated correctly, but there was no sign-off showing an independent review. Material weakness; no questioned costs.

    Management response: Corrective action plan attached to report.

    Audit report
13. Bay District Schools FY2025 · 2025-102
    Return of Title IV funds not made within required timeline (federal, Pell Grant)

    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.

    Management response: Corrective action plan attached to report.

    Audit report
14. Bay District Schools FY2025 · 2025-103
    Multi-factor authentication not required for student information (federal, Pell / Gramm-Leach-Bliley)

    The district's system did not require multi-factor authentication to access student information, as federal student-information security rules require. Material weakness.

    Management response: Corrective action plan attached to report.

    Audit report
15. Bay District Schools FY2024 · 2024-001
    Lack of Appropriate Staffing Leading to Audit Entries

    Staffing shortfalls meant the district's own processes missed entries the auditors had to make. Material weakness.

    Management response: Repeated as 2025-001.

    Audit report
16. Bay District Schools FY2024 · 2024-002
    Wage rate (Davis-Bacon) compliance (federal, COVID-19 Education Stabilization Fund AL 84.425)

    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.

    Management response: Reported corrected in FY2025 summary schedule.

    Audit report
17. Bay District Schools FY2024 · 2024-003 Repeat
    Expenditures not limited to budgeted amounts (repeat of AM 2023-001)

    General Fund spending again exceeded budgeted function amounts without a timely Board amendment.

    Management response: Repeated as 2025-002.

    Audit report
18. Bay District Schools FY2023 · AM 2023-001
    Budgetary controls

    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.

    Management response: Overages came from year-end reclassifications and accruals; district will add a detailed year-end budget-to-actual review.

    Audit report
19. Panama City FY2024 · 2024-001 Repeat
    CRA policies, procedures and plan documents (previously 2022-002, 2023-001)

    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.

    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).

    Audit report
20. Panama City FY2023 · 2023-001 Repeat
    CRA policies, procedures and plan documents (previously 2022-002)

    Same CRA policy deficiency as above.

    Management response: Agrees; see corrective action plan.

    Audit report
21. Panama City FY2023 · 2023-002 Repeat
    Capital asset policies (previously 2022-004)

    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.

    Management response: Agrees; hired an Asset and Inventory Control Administrator to re-establish asset accounting.

    Audit report
22. Panama City FY2022 · 2022-001 Repeat
    Bank reconciliations (previously 2021-001)

    Bank accounts were not reconciled on a timely, regular basis, risking misappropriation or misstated records.

    Management response: Hired outside consultant; completed March 14, 2023.

    Audit report
23. Panama City FY2022 · 2022-002
    CRA policies, procedures and plan documents

    CRA policies did not ensure expenditures were proper.

    Management response: Reorganized CRA and Housing departments; new director; ongoing.

    Audit report
24. Panama City FY2022 · 2022-003 Repeat
    Schedule of Expenditures of Federal Awards and State Financial Assistance (previously 2021-008)

    Inadequate procedures to prepare the federal/state grant spending schedule, so misstatements might not be caught.

    Management response: Hired an additional accountant and created a Project Management Office for Hurricane Michael rebuilding grants; completed May 31, 2023.

    Audit report
25. Panama City FY2022 · 2022-004
    Capital assets

    Inadequate capital asset policies (tagging, disposals).

    Management response: Hired Asset and Inventory Control Administrator; target 9/30/2024.

    Audit report
26. Panama City FY2022 · 2022-005 Repeat
    Late federal data collection form (previously 2021-011)

    The Single Audit data collection form was not submitted on time; agencies could withhold, suspend or terminate awards.

    Management response: Added accounting staff and an outside consultant for Hurricane Michael grant accounting; target 9/30/2023.

    Audit report
27. Panama City FY2022 · 2022-006 Repeat
    Late reporting (previously 2021-012)

    Related timeliness finding on required report submission (same corrective action as 2022-005).

    Management response: Same as 2022-005.

    Audit report
28. Panama City Beach FY2024 · 2024-001
    Lack of Documented Review of Annual Project and Expenditure Report (federal, AL 21.027 COVID-19 State and Local Fiscal Recovery Funds)

    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.

    Management response: Corrective action plan attached to report; reported corrected in FY2025.

    Audit report
29. Panama City Beach FY2024 · 2024-002
    Lack of Documented Review of Quarterly Reports (state, CSFA 43.009 Local Government Fire Services Grants)

    None of the quarterly state fire-grant reports tested showed a documented review before submission. Material weakness; no questioned costs.

    Management response: Reported corrected in FY2025.

    Audit report
30. Lynn Haven FY2025 · 2025-001 Repeat
    Reconciliation of Account Balances, Audit Adjustments

    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.

    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.

    Audit report
31. Lynn Haven FY2024 · 2024-001 Repeat
    Reconciliation of Account Balances and Audit Adjustments

    Same issue; classified as a material weakness in FY2024.

    Management response: Substantial progress; downgraded to significant deficiency in FY2025.

    Audit report
32. Lynn Haven FY2023 · 2023-001 Repeat
    Reconciliation of Account Balances and Audit Adjustments

    Same issue; repeat of 2022-001; corrective action not taken.

    Management response: See report.

    Audit report
33. Springfield FY2025 · 2025-001 Repeat
    Audit Adjusting Entries

    The auditors had to make significant corrections to the city's books.

    Management response: Will try to reduce adjustments; eliminating them would require hiring staff, which management calls cost prohibitive.

    Audit report
34. Springfield FY2025 · 2025-002 Repeat
    Schedule of Expenditures of Federal Awards Preparation

    The city cannot prepare its own federal grant spending schedule; the auditors help, and multiple year-end grant entries were needed.

    Management response: Management considers auditor assistance cost-beneficial.

    Audit report
35. Springfield FY2025 · 2025-003 Repeat
    Bank Reconciliations

    The pooled cash account in the ledger did not match the monthly and year-end bank reconciliations. Errors or fraud could go undetected.

    Management response: Dedicated employee plus management review of statements and a third-person review of entries now in place. Target 9/30/2026.

    Audit report
36. Springfield FY2025 · 2025-004 Repeat
    Account Balances with Subsidiary Ledgers

    Receivables, customer deposits and payables did not agree with their detail ledgers and were not reconciled during the year.

    Management response: Training for finance staff and monthly management review of reconciliations. Target 9/30/2026.

    Audit report
37. Springfield FY2025 · 2025-005 Repeat
    Month-end Closing

    The month-end checklist leaves out major balances, so monthly financial reports given to the Commission are not reliable.

    Management response: Will expand checklist, starting with bank reconciliations and payables. Target 9/30/2026.

    Audit report
38. Springfield FY2025 · 2025-006 Repeat
    Activity Classification Review

    Many revenues and expenses were posted to the wrong accounts or netted together, hiding what was really collected and spent.

    Management response: Monthly financial statement review and staff training. Target 9/30/2026.

    Audit report
39. Springfield FY2025 · 2025-007 Repeat
    Segregation of Duties

    Small staff means one person can approve, record and have custody of assets, including broad accounting system access.

    Management response: Will add mitigating controls; staff must be cross-trained as backups. Target 9/30/2026.

    Audit report
40. Springfield FY2025 · 2025-008
    Actual Expenditures Exceeded Budget in the General Fund

    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).

    Management response: Will work to stay within budget and amend the budget as statute requires. Target 11/30/2026.

    Audit report
41. Springfield FY2024 · 2024-001 Repeat
    Audit Adjusting Entries

    Significant auditor corrections required.

    Management response: See report.

    Audit report
42. Springfield FY2024 · 2024-002 Repeat
    Schedule of Expenditures of Federal Awards Preparation

    City cannot prepare its federal awards schedule.

    Management response: See report.

    Audit report
43. Springfield FY2024 · 2024-003 Repeat
    Bank Reconciliations

    Cash in the ledger did not match bank reconciliations.

    Management response: See report.

    Audit report
44. Springfield FY2024 · 2024-004 Repeat
    Account Balances with Subsidiary Ledgers

    Receivables, deposits and payables not reconciled to detail ledgers.

    Management response: See report.

    Audit report
45. Springfield FY2024 · 2024-005 Repeat
    Month-end Closing

    Incomplete month-end close.

    Management response: See report.

    Audit report
46. Springfield FY2024 · 2024-006
    Activity Classification Review

    Revenues and expenses misclassified or netted.

    Management response: See report.

    Audit report
47. Springfield FY2024 · 2024-007 Repeat
    Segregation of Duties

    Incompatible duties not separated.

    Management response: See report.

    Audit report
48. Springfield FY2024 · 2024-008 Repeat
    Collection and Write-off Policies and Procedures

    No written policy for sending unpaid accounts to collections or writing them off, so receivables may be overstated and customers treated inconsistently.

    Management response: See report.

    Audit report
49. Springfield FY2024 · 2024-009
    Final Budget Not Approved Within the Allowed Time Period

    The FY2024 budget was amended in February 2025, after the deadline in state law.

    Management response: See report.

    Audit report
50. Springfield FY2024 · 2024-010
    Timely Reporting Requirements for Grants

    Single Audit package not filed on time with the Federal Audit Clearinghouse because of staffing shortages and the many corrections needed.

    Management response: See report.

    Audit report
51. Springfield FY2024 · 2024-011
    Failure to Timely Transfer Tax Increment Revenues to CRA Trust Fund - City Allocation

    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).

    Management response: See report.

    Audit report
52. Springfield FY2023 · 2023-001 Repeat
    Audit Adjusting Entries

    Significant auditor corrections required.

    Management response: See report.

    Audit report
53. Springfield FY2023 · 2023-002 Repeat
    Schedule of Expenditures of Federal Awards Preparation

    City cannot prepare its federal awards schedule.

    Management response: See report.

    Audit report
54. Springfield FY2023 · 2023-003 Repeat
    Bank Reconciliations

    Cash not reconciled to bank.

    Management response: See report.

    Audit report
55. Springfield FY2023 · 2023-004 Repeat
    Account Balances with Subsidiary Ledgers

    Detail ledgers not reconciled.

    Management response: See report.

    Audit report
56. Springfield FY2023 · 2023-005 Repeat
    Month-end Closing

    Incomplete month-end close.

    Management response: See report.

    Audit report
57. Springfield FY2023 · 2023-006 Repeat
    Separation of Duties

    Incompatible duties not separated.

    Management response: See report.

    Audit report
58. Springfield FY2023 · 2023-007 Repeat
    Collection and Write-off Policies and Procedures

    No written collections/write-off policy.

    Management response: See report.

    Audit report
59. Parker FY2025 · 2025-001 Repeat
    Significant Audit Adjustments

    The auditors had to propose adjustments before the city's books met accounting standards (GAAP). Material weakness. First reported in 2007.

    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.

    Audit report
60. Parker FY2025 · 2025-002 Repeat
    Lack of Segregation of Duties

    Too few staff to separate incompatible duties; material weakness reported since 2009.

    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.

    Audit report
61. Parker FY2025 · 2025-003 Repeat
    Reporting Requirements for Grants

    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.

    Management response: Staff turnover delayed reporting; city expects to correct in the coming year.

    Audit report
62. Parker FY2025 · 2025-004
    Insufficient Documentation Supporting Law Enforcement Trust Fund Revenue

    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.

    Management response: See city's corrective action plan in report.

    Audit report
63. Parker FY2025 · 2025-005 Repeat
    Failure to Timely Transfer Tax Increment Revenues to CRA Trust Fund

    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.

    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.

    Audit report
64. Parker FY2025 · 2025-006 Repeat
    OPEB Census Errors

    Employee data sent to the actuary for the retiree-health (OPEB) valuation had multiple errors, producing an inaccurate valuation and delaying the audit.

    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.

    Audit report
65. Parker FY2025 · 2025-007
    Retirement Expense Not Reviewed Timely and Rates Not Updated

    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.

    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.

    Audit report
66. Parker FY2024 · 2024-001 Repeat
    Significant Audit Adjustments

    Auditor-proposed adjustments needed to meet GAAP.

    Management response: Not corrected; lack of resources.

    Audit report
67. Parker FY2024 · 2024-002 Repeat
    Lack of Segregation of Duties

    Too few staff to separate duties.

    Management response: Not corrected; lack of resources.

    Audit report
68. Parker FY2024 · 2024-003 Repeat
    Schedule of Expenditures of Federal Awards

    Weak controls over preparing the financial statements and the federal awards schedule (material weakness); repeat of 2023-003 and 2022-003.

    Management response: Reported corrected in FY2025.

    Audit report
69. Parker FY2024 · 2024-004
    Failure to Timely Transfer Tax Increment Revenues to CRA Trust Fund - City Allocation

    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.

    Management response: Partially corrected in FY2025 (past amounts paid but not on time).

    Audit report
70. Parker FY2024 · 2024-005 Repeat
    Reporting Requirements for Grants

    Single Audit package not filed on time with the Federal Audit Clearinghouse.

    Management response: Not corrected; staff turnover.

    Audit report
71. Parker FY2024 · 2024-006
    OPEB Census Errors

    Inaccurate employee data given to the OPEB actuary.

    Management response: New valuation planned for FY2026.

    Audit report
72. Parker FY2024 · 2024-007
    Lack of Review and Reconciliation of Certain Account Activity

    Certain account activity was not consistently reviewed and reconciled.

    Management response: Reported corrected in FY2025.

    Audit report
73. Parker FY2024 · 2024-101
    Reimbursement Requests Not Formally Approved Before Submission (federal, AL 97.036 FEMA Public Assistance)

    Hurricane Michael FEMA reimbursement requests were submitted without documented city approval. Significant deficiency in internal control over compliance; no questioned costs.

    Management response: Reported corrected in FY2025.

    Audit report
74. Parker FY2023 · 2023-001 Repeat
    Significant Audit Adjustments

    Auditor-proposed adjustments needed to meet GAAP.

    Management response: Not expected to be corrected soon due to lack of resources.

    Audit report
75. Parker FY2023 · 2023-002 Repeat
    Lack of Segregation of Duties

    Too few staff to separate duties.

    Management response: Same as above.

    Audit report
76. Parker FY2023 · 2023-003 Repeat
    Schedule of Expenditures of Federal Awards

    Weak controls over preparing the financial statements and federal awards schedule (material weakness).

    Management response: Same as above.

    Audit report
77. Parker FY2023 · 2023-004
    FRS Submission

    Incomplete payroll information was sent to the state with the June 2023 Florida Retirement System report, risking wrong contributions and pension balances.

    Management response: See report.

    Audit report
78. Parker FY2023 · 2023-005
    Incomplete List of Capital Asset Deletions

    The city first gave the auditor an incomplete list of assets sold or disposed of, which risks inaccurate asset records and misuse of equipment.

    Management response: See report.

    Audit report
79. Parker FY2023 · 2023-006
    Reporting Requirements for Grants

    Single Audit package not filed on time.

    Management response: See report.

    Audit report
80. Mexico Beach FY2025 · 2025-001 Repeat
    Management Override and Segregation of Duties (sixth-year repeat)

    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.

    Management response: New policies created in FY25; Finance Director to add procedures involving outside accounting advisors. Target 3/31/2027.

    Audit report
81. Mexico Beach FY2025 · 2025-002 Repeat
    Budgetary Control

    No budget was legally adopted for the Disaster Recovery Fund, even though state law requires spending to follow an adopted budget.

    Management response: Finance Director and City Administrator will adopt budgets for all funds. Target 7/22/2026.

    Audit report
82. Mexico Beach FY2025 · 2025-003 Repeat
    Impact Fee Accounting

    Impact fees were not kept in a separate fund, as s. 163.31801 F.S. requires.

    Management response: Will create a separate impact fee fund. Target 7/22/2026.

    Audit report
83. Mexico Beach FY2025 · 2025-004 Repeat
    Building Permit Expenditures

    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.).

    Management response: Will budget and track all building department expenses. Target 10/31/2026.

    Audit report
84. Mexico Beach FY2025 · 2025-005 Repeat
    Debt Compliance

    The bond sinking fund was underfunded at year end, which breaks the bond covenants.

    Management response: Monthly transfers to the sinking funds have been adjusted to meet covenants. Immediate.

    Audit report
85. Mexico Beach FY2025 · 2025-006 Repeat
    Deficit in Unrestricted Net Position

    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.

    Management response: First phase of a Florida Rural Water rate study done; city will implement its recommendations. Target 12/31/2026.

    Audit report
86. Mexico Beach FY2025 · 2025-007
    Compliance with State Reporting Requirements

    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.

    Management response: Finance Director was not aware of the deadlines; now designated primary contact for both filings. Immediate.

    Audit report
87. Mexico Beach FY2024 · 2024-001 Repeat
    Management Override and Segregation of Duties (fifth-year repeat)

    Same segregation-of-duties weakness as above; reported as a significant deficiency.

    Management response: In progress per FY2025 summary schedule.

    Audit report
88. Mexico Beach FY2024 · 2024-002 Repeat
    Reconciliation of Account Balances and Audit Adjustments (fifth-year repeat)

    Account balances were not fully reconciled and the auditor had to propose adjustments; reported as a significant deficiency.

    Management response: Reported corrected in FY2025.

    Audit report
89. Mexico Beach FY2024 · 2024-003 Repeat
    Utility Deposits

    The city had no policy to collect and hold customer utility deposits.

    Management response: Reported corrected in FY2025.

    Audit report
90. Mexico Beach FY2024 · 2024-004 Repeat
    Budgetary Control

    Not all funds had legally adopted budgets.

    Management response: Repeated as 2025-002.

    Audit report
91. Mexico Beach FY2024 · 2024-005 Repeat
    Impact Fee Accounting

    Impact fees not in a separate fund.

    Management response: Repeated as 2025-003.

    Audit report
92. Mexico Beach FY2024 · 2024-006 Repeat
    Building Permit Expenditures

    Building department costs not budgeted/tracked separately.

    Management response: Repeated as 2025-004.

    Audit report
93. Mexico Beach FY2024 · 2024-007 Repeat
    Debt Compliance

    Bond covenant requirements (sinking fund) not met.

    Management response: Repeated as 2025-005.

    Audit report
94. Mexico Beach FY2024 · 2024-008
    Deficit in Unrestricted Net Position

    Enterprise funds reported a deficit in unrestricted net position.

    Management response: Repeated as 2025-006.

    Audit report
95. Mexico Beach FY2023 · 2023-001 Repeat
    Management Override and Segregation of Duties (fourth-year repeat)

    Segregation-of-duties weakness; reported as a material weakness.

    Management response: See report.

    Audit report
96. Mexico Beach FY2023 · 2023-002 Repeat
    Reconciliation of Account Balances and Audit Adjustments (fourth-year repeat)

    Balances not reconciled; auditor adjustments needed; material weakness.

    Management response: See report.

    Audit report
97. Mexico Beach FY2023 · 2023-003 Repeat
    Timeliness of Bank Reconciliations (fourth-year repeat)

    Bank reconciliations were not prepared promptly; material weakness.

    Management response: Reconciliations were timely during FY2024; new Finance Director to keep them within 30 days.

    Audit report
98. Mexico Beach FY2023 · 2023-004 Repeat
    Budgetary Control (fourth-year repeat)

    Not all funds had legally adopted budgets.

    Management response: Finance Director will prepare and adopt budgets for all funds.

    Audit report
99. Mexico Beach FY2023 · 2023-005 Repeat
    Utility Deposits (fourth-year repeat)

    No policy to collect and hold customer utility deposits.

    Management response: See report.

    Audit report
100. Mexico Beach FY2023 · 2023-006 Repeat
     Building Permit Expenditures (fourth-year repeat)

     Building department costs not tracked against the state carry-forward cap.

     Management response: See report.

     Audit report
101. Mexico Beach FY2023 · 2023-007 Repeat
     Debt Compliance (second-year repeat)

     Bond covenant requirements not met.

     Management response: See report.

     Audit report
102. Mexico Beach FY2023 · 2023-008 Repeat
     Impact Fee Accounting (second-year repeat)

     Impact fees not in a separate fund.

     Management response: See report.

     Audit report
103. Panama City CRA FY2024 · 2024-001 Repeat
     Review of Policies and Procedures (previously 2022-002, 2023-001)

     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.

     Management response: Not included in the filed report text.

     Audit report
104. Panama City CRA FY2023 · 2023-001 Repeat
     Review of Policies and Procedures (previously 2022-002)

     Same policy and statutory-documentation deficiencies; material weakness.

     Management response: Not included in filed text.

     Audit report
105. Panama City CRA FY2022 · 2022-001 Repeat
     Bank Reconciliations (previously 2021-002)

     The high-volume concentration bank account was not reconciled on time during the year. Material weakness.

     Management response: Not included in filed text; not repeated in FY2023.

     Audit report
106. Panama City CRA FY2022 · 2022-002
     Review of Policies and Procedures

     Policy, plan and statutory-compliance documentation deficiencies. Material weakness.

     Management response: Not included in filed text.

     Audit report