Brooksville City Council accepts audit with recommendations for fixes

At its Jan. 5 meeting the Brooksville City Council voted 3-1 to accept the city’s most recent financial audit from CliftonLarsonAllen (CLA), which concluded the city’s financial statements were acceptable with no modifications. While the auditor issued a clean opinion on the statements, CLA identified several internal control and procedural weaknesses that council members pressed staff to address.

Auditors flagged that the staff member responsible for investment decisions had not completed the required continuing-education hours. CLA also pointed to small errors stemming from year-end reconciliations and problems tied to inventory-tracking during employee onboarding. Separately, the Fire Department’s overtime payroll calculations were found to need updated coding controls to ensure accurate time and pay processing.

Council discussion focused on tightening oversight and correcting the procedural gaps before they grow into larger problems. Members agreed the unmodified audit opinion affirms overall financial reporting, but they emphasized that internal controls and staff training drive the reliability behind those numbers. The lone dissenting vote raised concerns about the pace of implementing corrective measures.

City staff were directed to prioritize the auditor’s recommendations and lay out next steps for procedural cleanups and stronger oversight. Those next steps include updating payroll coding and reconciling inventory and year-end procedures to reduce processing errors, and ensuring employees who make investment decisions meet continuing-education requirements. The council emphasized accountability mechanisms to monitor progress, though no specific deadlines were announced during the meeting.

For residents, the audit’s findings carry practical implications. A clean audit means financial statements are trustworthy for budgeting and grant applications, but the noted control weaknesses can affect day-to-day operations such as payroll accuracy for firefighters and the accuracy of inventory records tied to city assets. Strengthening internal controls also helps protect taxpayer funds and preserves confidence when the city seeks state or federal funding.

Council members and city staff framed the audit acceptance as a status check: the books are sound, but controls need attention. Brooksville residents should expect follow-up from City Hall as staff implement the recommended training, coding updates, and reconciliation procedures and report progress at future council meetings.