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Auditing committee directs staff to notify entities with repeated or late audit findings

October 13, 2025 | 2025 Legislature FL, Florida


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Auditing committee directs staff to notify entities with repeated or late audit findings
The Joint Legislative Auditing Committee reviewed staff schedules of local-government and educational entities that the Auditor General reported as having repeated audit findings and voted to direct committee staff to send letters to those entities requesting updated corrective-action status and to entities that filed late 2023–24 audits.

Debbie (committee staff) told members that the Auditor General had identified 144 entities with 206 audit findings that appeared in three or more successive audit reports. Under the statutory enforcement sequence summarized for the committee, staff said the committee may (1) request a written update on corrective action, (2) require the governing-body chair or equivalent to appear before the committee if the written response is insufficient, and (3) pursue stronger remedies under Florida law — including withholding funds or court action for some entity types — if corrective action is not taken and no justifiable reason is shown.

Committee staff recommended requesting updated written status reports for most of the listed entities and recommended requiring an in‑person appearance for at least one municipality, the city of Daytona Beach, where a single finding about unexpended building‑permit balances had been repeated in six consecutive audits and reported repeatedly to the committee. Several members asked whether particular local entities with high risk or fiscal stress should be asked to appear; staff said the committee could direct appearances on a case‑by‑case basis.

Representative Henson asked how a member could locate particular findings in the packet; staff explained that schedules are organized by entity type and that schedule numbers in the packet correspond to the detailed schedules in the back of the meeting materials. Representative Gossett Simon and others raised whether some extreme cases (the town of White Springs and the city of Pahokee were discussed) warranted more than a written request; staff said some of White Springs’ findings had been fixed while Pahokee’s audits had been repeatedly late and that late or repeatedly deficient audits could prompt additional committee action.

The chair moved to accept staff recommendations and to direct staff to send letters to any entity for which the Auditor General reported uncorrected audit findings to the committee and to entities that filed late 2023–24 audit reports. The motion was moved by the chair, carried by voice vote, and adopted without a recorded roll call.

Staff materials in the meeting packet list the specific entities, the schedule numbers for each finding, and the recommended staff action; committee members were invited to recommend in‑person appearances for specific entities if they wished.

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