Commissioners accept county’s audited financial report for fiscal year 2024

5831167 · August 25, 2025

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Summary

The Board accepted the Annual Comprehensive Financial Report (ACFR) for fiscal year ending Sept. 30, 2024, which received an unmodified audit opinion from Forvis Mazars; the clerk and auditor addressed questions about a new staff position in the Clerk’s Office and use of surpluses.

St. Johns County commissioners on Aug. 5 voted to accept the county’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ending Sept. 30, 2024, following a presentation by the Clerk of the Circuit Court and the county’s auditing firm. Brandon J. Patty, Clerk of the Circuit Court and Comptroller, introduced Joel Knopp, CPA (partner), who presented the ACFR. The report was prepared in accordance with Sections 218.32 and 218.39, Florida Statutes, and the independent auditors, Forvis Mazars, issued an unmodified opinion that the financial statements fairly presented the county’s financial position. During discussion, the clerk addressed questions about a recently hired staff member (Travis Hudson) and clarified the role as support for addressing underfunding and acting as a liaison with statewide associations. Several public commenters raised concerns about the new position and asked how surplus funds, particularly in solid waste, would be used; the clerk and county staff explained that surpluses are incorporated into next-year revenues and budgets and that state law mandates an independent audit committee. Motion by Commissioner Murphy, seconded by Commissioner Whitehurst, carried 5–0 to accept the Annual Comprehensive Financial Report for the fiscal year ending Sept. 30, 2024, as audited by Forvis Mazars.