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Winter Haven receives clean audit for 2025 ACFR; commission to accept report on consent agenda
Summary
Auditors reported an unmodified (clean) opinion on the City of Winter Haven’s FY2025 annual comprehensive financial report, with no current-year findings and no single-audit findings for covered federal/state expenditures; the report was placed on the consent agenda for formal acceptance.
Garrett Marlowe, audit manager with Mauldin & Jenkins, told the Winter Haven City Commission on April 27 that the firm issued an unmodified, or "clean," opinion on the city’s Annual Comprehensive Financial Report for the fiscal year ended Sept. 30, 2025.
"The city did receive an unmodified or clean opinion on the 2025 ACFR," Marlowe said, adding that the audit was performed under generally accepted auditing standards and government auditing standards and that "there were no current-year findings for the 2025 ACFR." He said the city's compliance and internal-control testing likewise produced no single-audit findings for the federal and state expenditures covered by the audits.
The presentation noted approximately $8.6 million in federal and state expenditures in 2025, of which about $5.4 million were covered by single audits. Marlowe also told commissioners that the auditors received full cooperation from city management and that there were no disagreements during the audit process.
City officials framed the result as confirmation of ongoing fiscal controls. The city manager said the ACFR shows the city is "complying with generally accepted accounting standards and governmental accounting standards" and thanked finance staff for their work. Commissioners praised the finance team and noted a string of clean opinions in recent years.
The commission placed acceptance of the ACFR on the consent agenda (item 10A) for formal approval later in the meeting.
What happens next: The ACFR will be accepted as part of the consent agenda; staff said the MD&A and required communications were available in PDF for review. No follow-up findings or corrective actions were reported by the auditors for FY2025.
