External auditor issues clean opinion but flags repeat internal‑control finding for Atlantic Beach

Oct 27, 2025

Kevin Smith of Fergus Gray told the Atlantic Beach City Commission the FY2024 financial statements received an unmodified ("clean") opinion; the audit identified a repeat internal‑control finding on financial closing and some material adjustments, and staff outlined steps to fix the items.

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Kevin Smith, audit director with external firm Fergus Gray, told the Atlantic Beach City Commission on Oct. 27 that the city’s fiscal‑year 2024 financial statements received an unmodified ("clean") opinion but that the audit identified one repeat internal‑control finding related to financial closing and reporting.

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