Winter Haven receives clean audit for 2025 ACFR; commission to accept report on consent agenda
April 28, 2026 | Winter Haven City, Polk County, Florida
This article was created by AI summarizing key points discussed. AI makes mistakes, so for full details and context, please refer to the video of the full meeting. Please report any errors so we can fix them. Report an error »
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.
"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.
View the Full Meeting & All Its Details
This article offers just a summary. Unlock complete video, transcripts, and insights as a Founder Member.
✓
Watch full, unedited meeting videos
✓
Search every word spoken in unlimited transcripts
✓
AI summaries & real-time alerts (all government levels)
✓
Permanent access to expanding government content
30-day money-back guarantee
