Council auditor presents quarterly summary and closes two follow-ups

Tommy Carter of the Council Auditor's Office presented the office's recent releases to the commission, including a quarterly summary for the three months ended Dec. 31, 2024, and three follow-up reports.

Carter said the quarterly summary (report 8888) noted projected surpluses for several city entities and reported that the general fund showed a relatively small projected variance. "The general fund's overall projected variance of $300,000 is basically a breakeven," Carter said, while also noting that revenues may come in under budget for state-shared revenues.

Carter told commissioners that JEA, JPA and other entities project year-end surpluses and that the Jacksonville Transportation Authority (JTA) faces possible overages in specific divisions that could require a budget amendment if projections persist. He said one driver of a projected $2.1 million variance is contract expenses in a connections division.

The auditor said two follow-up audits are now closed: a follow-up on public parking (report 865A), where prior findings had been addressed, and a follow-up on the State Housing Initiatives Partnership program (SHIP, report 7609B), where remaining issues had been cleared.

Why it matters: Carter urged commissioners to watch state-shared revenue trends and noted that any required amendments would be considered through the normal council budget process. He also summarized that the auditor's office coordinates with other oversight bodies to avoid duplicative work.

Ending: Commissioners asked clarifying questions about revenue drivers and potential timing for budget amendments; the auditor said more precise action would depend on results from later quarters.