Auditors identify nearly $19.7 million in closeout balances; committee to draft legislation to 'DOGE contingency'

Council auditors presented a list of capital improvement projects the city’s departments said could be closed and discussed drafting legislation to channel the resulting balances into a committee contingency account.

What was reported: Kim Taylor, Council Auditor, and Ryan Parks of the Council Auditor’s Office told the Special Committee on Duval DOGE that, after departmental review, projects totaling $19,684,823 could be administratively closed (excluding encumbrances). Taylor said there were encumbrances of about $910,000 at the time the auditor pulled the report, and if those are closed as well the total could rise to roughly $20.4 million.

Examples and caveats: Parks Department staff identified several projects Taylor said could be closed, including a regional rowing center (the project has been stalled pending a land swap with the State of Florida and Taylor said it represents "a little bit over a million dollars" sitting there), and smaller district projects such as a Cedar Point parking item ($16,375) and a 103rd Street sports complex renovation ($94,380). Public Works recommended closing two long‑dated CSX settlement items on exhibit 1B (one for about $17,000 and one for about $89,000) after reviewing legacy financial records.

Proposed legislative approach: Office of General Counsel and committee staff described a draft ordinance approach that would administratively close listed projects and place balances into a DOGE contingency or similarly named account so the committee's efforts are visible in city accounting. Staff said the draft would likely include a project listing without dollar amounts initially, and auditors would research restrictions (debt, restricted funds) as requests to use the money arise. The committee chair asked that the legislation be circulated to committee members; several council members said the item must still come back to full council for any reappropriation.

Council discussion and concerns: Councilman Joe Carlucci raised concerns about district equity if closed project dollars are pooled, asking whether the pot could preserve district line‑items. Auditors and other council members responded that under existing practice closed CIP balances typically lose their original district identity and that any reappropriation would still require council action. Council members asked for clearer guardrails to prevent perceived loss of district control; staff said the normal budget and ordinance processes remain in place.

Next steps: Staff were asked to circulate draft legislation for committee co‑sponsorship and to continue researching which balances are cash, debt, or otherwise restricted. No formal vote was taken; the committee directed staff to develop and circulate the ordinance draft.