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County audit nears finalization; Baker County's NFIP compliance restored, commissioners press for historical trend review
Summary
County finance staff said auditors provided near-final adjusting entries and the sheriff's office clarified grant revenue items; the Florida DEM informed Baker County it met floodplain-management requirements and remains eligible for the National Flood Insurance Program. Commissioners requested auditors present historical trends and root-cause analysis in early 2026.
Baker County officials received two significant fiscal-administration updates during the Dec. 2 meeting: an emergency-management announcement that the county's floodplain-management program is compliant with state requirements, and a finance/audit update indicating the county's 2023-24 audit was near finalization.
LaDonna, an emergency-management official, read from a letter from the Florida Department of Emergency Management's Office of Floodplain Management stating the community 'has completed the work needed to close the CAB report transmitted on 09/03/2021' and is 'deemed eligible to continue participating in the National Flood Insurance Program.' County officials said they had remedied recordkeeping and site-visit procedures and integrated some floodplain checks into code-enforcement patrols.
On audits, finance staff relayed an email summary from auditing partners (James Moore and Zach Califfer) reporting that auditors had received final sets of adjusting entries for the county and sheriff audits and that most items were settled, with a few outstanding questions on grant-revenue reclassifications provided by the sheriff's office. Staff said the next steps were partner review and issuance of a draft report, with the best-case scenario being release next week if outstanding questions are resolved.
Commissioners pressed for deeper context. One commissioner asked auditors to present historical trends, not just this year's findings, and wanted explanations of how ARPA expenditures and grant reimbursements were coded in prior years so the county can identify systemic process failures. Commissioners asked the auditors to be prepared to present at a board meeting in early 2026 (suggested: second meeting in January or second meeting in February) to explain findings and recommend process fixes.
No formal board action was required; staff and commissioners agreed on follow-up steps to receive the audit presentation and to continue monitoring NFIP compliance.
