[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6325352,"mediaKeyId","2333662-2df769883630586e9a6a07a68a7ba97a","parentId",2333662,"title","Committee votes to pursue action over missing audit information; town of Micanopy cited","audioSeconds",266,"startMs",4202000,"endMs",4468000,"viewUrl","/Search/View?dp=1&key=2333662-2df769883630586e9a6a07a68a7ba97a&start=4202&end=4468","thumbnailUrl","https://assets.pipeline.soar.com/2333662-2df769883630586e9a6a07a68a7ba97a/thumbnail_4202000.jpg","articleUrl","/articles/6325352/Florida/Committee-votes-to-pursue-action-over-missing-audit-information-town-of-Micanopy-cited","mediaUrl","https://secure.pipeline.soar.com/6325352-7f8cfa5abd808de45bfe21940537e7f7/orig.mp4?Expires=1773754223&Signature=eMG1LNZV-tAR8NZGBkNgxApZx2gFJt5tNs6e9x7tY45MzFTfeaHYrwtkvi0nJuG3vUNDUd1Q67uj2cbzKeLThu4liyOAz4VO-JLfnSUwUr0xzv4OasAVoBOQPZ3kmQuvRKPMVZAIxeLj17Jt-fn71c4Fppe3PJ4tt-3eaFrnUoZ37Szl8kEVB4IKt0XLh2H8dSWg1eaJN3cNzJNftkAhk1pnC4CQblY8HnRtFd1gwll-effdjBtZU3xQj7roQjJcPAiprbqBAFapldlJn3ebmH~wnJa-g8r9CH6VW4mOWAtMopMGvzAjHDi1HFY8shf-UoR1a59X14HtBCwttqBHqg__&Key-Pair-Id=KUT5TJCACFTXG","author","Florida State Legislature","date","2025-02-17T00:00:00Z","article","The Joint Legislative Auditing Committee voted to accept staff’s recommendation to pursue administrative action against the single remaining local government that had not supplied required audit information, the committee’s staff reported.

Debbie (committee staff) summarized the item under Tab 3, saying the Auditor General had identified five municipalities and 13 special districts that initially had missing items; most responded and provided the requested documentation. The remaining entity was the Town of Micanopy, which had one item outstanding, staff said.

Representative Henson, whose district includes Micanopy, said she had contacted town officials and expected a response before the March 31 deadline and asked that the committee consider that outreach. Chair Collins said he preferred to move ahead with the staff recommendation at this time but invited further communication between committee leadership, staff and Micanopy officials.

Senator Wright urged proceeding because the committee retains the March 31 timeline and can reassess if the town responds. Committee members then adopted the staff recommendation by voice vote; no roll‑call tally was recorded in the transcript.

Less central details noted by staff: one special district had dissolved and could not respond, and one entity had not adopted a budget schedule so the CPA could not produce the schedule despite recording a finding in the audit report.","mediaType","Video","parentTitle","Joint Legislative Auditing Committee 02/17/2025","oneSentenceSummary","The Joint Legislative Auditing Committee approved staff recommendation to take enforcement action against one remaining local government that had not provided required audit information; committee members noted a March 31 response window and discussion with the town’s representative.","taxTitle","2025 Legislature FL, Florida","taxId",78546,"location","Florida","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6325357,"State audits flag weak IT controls, contract and inventory problems at several agencies including PRIDE and Citizens",1742,2124000,3866000,"/Search/View?dp=1&key=2333662-2df769883630586e9a6a07a68a7ba97a&start=2124&end=3866","https://assets.pipeline.soar.com/2333662-2df769883630586e9a6a07a68a7ba97a/thumbnail_2124000.jpg","/articles/6325357/Florida/State-audits-flag-weak-IT-controls-contract-and-inventory-problems-at-several-agencies-including-PRIDE-and-Citizens","https://secure.pipeline.soar.com/6325357-e27ca8bd5969f2ffc509eb487fee7a9f/orig.mp4?Expires=1773754223&Signature=VixgNkWyJtHJa7dnLbsnreaHsJ1nd-7lAHNfIBru-lpppgtAK~~6VMDc1UGVm6RzU2F8OveEUm57SoTtJZWkpaCCqxO4wF2hZ0PQaKyN5BN6ve2XUpt4p3iKXY8MsB9x4yuSOBkwaoyeQQ~jL-PJlYI~X2JPnTVbyWjHUMMwaQUU-SiAro5WngMBqy5UTV8q2TvNA~yh2vzmkEvCY0cM6QpPm7wn7cYNkLbWUiVrpSKxn6KG0cmNajXV2aZvxK5AzbLoiy4JL3jqPFRJ~o2t0K850t4My-UBuNrhjyw~pVSr7eXwYPVJg-j9JOefexHmudyup143AomagrtdKQ1Oiw__&Key-Pair-Id=KUT5TJCACFTXG","The Deputy Auditor General reported to the Joint Legislative Auditing Committee on operational audits of state agencies and the statewide single audit, describing repeated weaknesses in information‑technology access controls, contract oversight, inventory accountability and program eligibility documentation.

Matthew Tracy, Deputy Auditor General responsible for state government audits, said the State Government Audit Division issued 18 operational reports with 93 findings and 10 financial audits during the period covered, and that the single audit for the fiscal year ended June 30, 2023, included 65 findings and more than $4.6 million in known questioned costs.

Tracy highlighted pervasive IT control deficiencies — for example, agencies failing to timely remove system access when no longer required, inadequate protections on mobile devices and insufficient text‑message retention controls — and said the division has redirected resources to IT audit work on mission‑critical systems such as the State’s accounting system (FLAIR) and the Integrated Retirement Information System (IRIS).

He described operational findings at multiple agencies. At the Department of Military Affairs auditors found inadequate documentation showing that hard drives on several IT devices were sanitized before disposal. At Prison Rehabilitative Industries and Diversified Enterprises (PRIDE), auditors reported systemic inventory control failures for a reported $17.4 million in inventory, a roughly $600,000 unexplained write‑down in paint inventory, material discrepancies between counted and recorded inventory at sampled correctional facilities and insufficient documentation for large contract selections and payments. Tracy said PRIDE records did not evidence competitive selection for 23 vendors with payments totaling about $6.3 million and that the entity made excess payments to one vendor of roughly $450,000; auditors also questioned nearly $855,000 in consulting, lobbying and legal expenses.

Tracy said the auditors found financial‑management weaknesses at other agencies, including cash‑handling and controls in a Jacksonville Lottery district office, and that Citizens Property Insurance Corporation’s authorized premiums for calendar years 2021–22 were about $2.8 billion less than actuarially indicated amounts that factor in the cost of reinsurance for a 1‑in‑100‑year storm. He recommended Citizens work with the Legislature to address how reinsurance costs should be factored into rate‑setting as required by statute.

On program and federal award issues, Tracy said the single audit identified improper or unsupported payments in several programs. He cited an unemployment‑insurance test at the Department of Commerce with a known questioned cost of roughly $11,000 and foster‑care payment tests at the Department of Health with about $73,000 in known questioned costs; he warned that federal grantors may disallow unsupported expenditures and seek reimbursement.

Tracy also discussed the Office of Public and Professional Guardians and said auditors found inadequate monitoring of private professional guardians and that the department’s online guardian profiles did not include complete information on substantiated complaints and disciplinary actions as state law intends. The Commission on Offender Review was also cited for gaps in records and processes used to identify and notify victims entitled to participate in parole‑related procedures.

Committee members pressed for copies of the reports and for follow‑up on corrective actions. Tracy said the division posts reports online, conducts risk assessments and returns to agencies as needed to determine whether corrective actions were implemented. He said funding pressures, staffing shortages in accounting and auditing nationwide, and changes in accounting standards complicate but do not excuse the findings.

Senators and representatives on the committee described the audit results as alarming and said the Legislature should consider statutory or budgetary tools to strengthen oversight, require better inventory and contract controls and help agencies modernize IT and financial systems.","The Deputy Auditor General told legislators that recent operational and single‑audit work found pervasive IT access problems, gaps in contracting and inventory controls at PRIDE, questioned foster‑care payments and large questioned costs in the state single audit.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6325362,"State audit review finds repeated control failures, deteriorating finances at some Florida local governments",1091,72000,1163000,"/Search/View?dp=1&key=2333662-2df769883630586e9a6a07a68a7ba97a&start=72&end=1163","https://assets.pipeline.soar.com/2333662-2df769883630586e9a6a07a68a7ba97a/thumbnail_72000.jpg","/articles/6325362/Florida/State-audit-review-finds-repeated-control-failures-deteriorating-finances-at-some-Florida-local-governments","https://secure.pipeline.soar.com/6325362-ba1ffdf4698489a974fa29bccc7901e8/orig.mp4?Expires=1773754223&Signature=OKNx78IBFv08n0oD0tId64aSAstKk3ZSM4kcTANOlGfzltVQ2ovWPHFoLP6Z4vEx9~0gLt9DDMU1Nux4q~Sno5XpbMLo52~oJm9nX3Cw1ygGHsKNRO-DoogAlT6ZTScyhXbRt0WhO-aeBptaL9h61WwEcGarHCfBZn5iSH2QZE3u9-15EjPPyEGo6b7Pfc1G3vs4yntGwkG7pdOTnpTEf2HO9AhQaMs4SpJl4n3AcQR8jYnKxi-IJClD14YRY8lzQO-mO3pv6JC4ob4ACFEPBx-gpvCLdevygxkZRM~M~IgQB0qev6NiC~5erydSqT6b68pPorRBhOmnc0ge~uk4Qg__&Key-Pair-Id=KUT5TJCACFTXG","The Auditor General’s office reported to the Joint Legislative Auditing Committee on a review of local government audit reports for fiscal year 2022–23, saying the office found recurring control weaknesses, budget noncompliance and a group of entities meeting statutory financial‑emergency indicators.

The presentation detailed why the report matters: repeated and material problems in some municipalities, county agencies and special districts can signal risks to creditors, employees and residents and can trigger statutory notification to the Governor’s Office for potential technical assistance or declaration of a financial emergency.

Derek Noonan, an audit manager with the Auditor General’s office, told the committee staff reviewed 1,603 audit reports filed with the office as of July 31, 2024, covering 1,874 entities. Of the reports reviewed, 17 contained modified audit opinions; 1,575 reports contained no findings and 298 reports reported a total of 585 findings. Noonan said 164 of those findings were material weaknesses in internal control, 46 were reportable instances of noncompliance under Government Auditing Standards and 117 were financial‑statement significant deficiencies.

Noonan said the most common categories of findings were separation of duties (noted in county agencies, municipalities and special districts, frequently in payroll and vendor payment functions), inadequate budgetary controls (including unbudgeted funds and overexpenditures), inadequate accounting records (missing subsidiary ledgers, unreconciled general‑ledger control accounts), debt administration problems (missed debt‑service payments or reserve noncompliance), and deficiencies in revenue, cash and capital‑asset controls. He described 126 “other” findings that included deteriorating financial condition, deficit fund balances, failure to follow policies and information‑technology weaknesses.

On financial‑trend measures, Noonan said auditors reported going‑concern uncertainty for two entities named in the report and identified 20 special districts meeting one or more financial‑emergency indicator conditions found in state law. He told the committee the five‑year trend of entities meeting financial‑emergency indicators has generally decreased since the Great Recession, though the office continues to see a group of recurring problem entities.

Committee members asked about the notification and follow‑up process. Noonan said the Auditor General’s office notifies the committee and the Executive Office of the Governor of entities that meet statutory indicators (statutory references provided by the Auditor General included Section 11.45 and Section 218.503 of the Florida Statutes). He said the Governor’s office typically contacts the entity and the entity generally has a statutory period to respond; if the entity requests help the Governor’s office can declare a financial emergency and offer technical assistance. Noonan also told the committee that many repeat findings persist because of resource constraints at small entities and a nationwide shortage of qualified auditors and accountants that delays audit preparation and performance.

Noonan summarized additional trend data: 82 audited special districts reported cash and investments insufficient to cover current liabilities for 2022–23; 161 entities reported net deficits in combined fund equities; and the state’s reported long‑term governmental activities debt rose to about $29.3 billion for 2022–23, an increase of about $1.9 billion compared with the 2017–18 baseline — changes that may partially reflect accounting standard changes.

The committee discussed possible legislative or administrative remedies, including faster enforcement or statutory changes to compel more timely responses. Noonan and committee members noted limits on the Auditor General’s authority and flagged shared revenues withholding and Department of Commerce court actions as existing enforcement tools for persistent noncompliance.

Less urgent details include the office’s finding‑reporting quality issue — about 30% of findings did not include one or more required elements (criteria, condition, cause, effect and recommendation) — and a summary of pension‑plan funding levels across local plans.

The Auditor General’s staff said the full summary report is published and available, and committee members asked staff to compile recommendations on tools or statutory changes to accelerate compliance and address repeat offenders.","Auditor General staff told the Joint Legislative Auditing Committee that a statewide review of local government audits found recurring internal-control weaknesses, budgetary noncompliance and a small but persistent set of entities meeting financial-emergency indicators.","actionData","errors"]

Article not found

Committee votes to pursue action over missing audit information; town of Micanopy cited

State audits flag weak IT controls, contract and inventory problems at several agencies including PRIDE and Citizens

State audit review finds repeated control failures, deteriorating finances at some Florida local governments