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Brooksville accepts FY2024 audit with corrective-action requirement after auditors flag control gaps
Summary
CliftonLarsonAllen issued an unmodified opinion on Brooksville’s FY2024 financial statements but identified compliance and internal-control findings (investment education hours, repeated year‑end adjustments, inventory tracking, and overtime payroll verification); council accepted the audit while directing corrective actions to be completed within 12 months.
Brooksville city council voted 3–1 to accept the city’s fiscal year 2024 audit, acknowledging several findings and directing staff to complete corrective actions within 12 months.
Julie Fowler of CliftonLarsonAllen (CLA) presented the audit, saying the firm issued an unmodified opinion on the city’s financial statements and a compliance report on the city’s investments. CLA cited one compliance finding: the individual responsible for investment decisions did not complete the statute‑required eight hours of investment continuing education during the fiscal year. Auditor findings also noted repeated year‑end financial statement adjustments, trouble with a recently implemented inventory-tracking system, and limited documentation preventing 100% verification of some Fire Department overtime calculations.
Fowler said management has already implemented steps to address many recommendations, including quarterly reviews between investment‑responsible staff and the city manager, payroll code changes to track overtime more transparently, and efforts to clean up inventory records.
Council discussion focused on repeat findings and timing. Councilwoman Earhart noted she received the full 150‑page audit only the afternoon of the meeting and said she could not fully review it; she voted nay on acceptance for that reason. Council members urged staff to clear repeat adjustments within 12 months and to ensure more timely distribution of audit materials in the future.
The council motion accepted the audit "as provided," acknowledged the deficiencies and corrective actions, and required completion of corrective actions within 12 months. The motion passed 3–1.
What to watch: Staff and the finance director were asked to implement the auditor’s recommended checklists and reconciliations and to report progress to council. The changes to payroll tracking were described as configured within the city’s existing payroll system.
Provenance: Audit presentation and Q&A took place during the G1 and follow-up agenda items.
