Charlotte County recently received the results of an independent performance audit of our infrastructure sales tax programs, and I am pleased to share that the results are exceptionally strong.
The audit was conducted by Mauldin & Jenkins under the direction of the Florida Legislature’s Office of Program Policy Analysis and Government Accountability, or OPPAGA. State law requires this audit when a local government proposes a discretionary sales tax referendum. Auditors reviewed county operations, including interviews with staff, financial records, capital plans, performance data and supporting documentation.
Charlotte County earned a clean result, meeting expectations in every area examined.
The audit included 24 separate subtasks across six major areas. Charlotte County met expectations in all 24, with zero partially meeting expectations and zero not meeting expectations. The areas included economy and efficiency, organizational structure, alternative methods of delivering services, goals and performance measures, accuracy of public information, and compliance with applicable policies, rules and laws.
That is an outstanding result and one our entire organization can be proud of.
More importantly, the findings provide independent validation of the systems we have built over many years to responsibly manage public resources. Auditors found that our programs use management reports to evaluate performance, conduct internal and external reviews, respond to identified deficiencies and follow established procurement procedures.
The audit also recognized the county’s strong financial and operational practices. Our programs maintain measurable goals, use performance measures in operations and budgeting, and align planned sales tax projects with our Strategic Plan.
Transparency was another important part of the review. Auditors examined how we provide information to the public and found that the county has policies and procedures designed to ensure information is accurate and accessible. They also noted that we maintain reliable information about past, current and planned sales tax infrastructure projects.
Charlotte County has been administering infrastructure local option sales tax programs for more than 30 years. That experience has helped us develop processes for project planning, budgeting, procurement, project management, performance measurement and public reporting.
A strong audit does not mean we stop looking for ways to improve. The report recommends greater coordination with Charlotte County Public Schools throughout the construction lifecycle for projects receiving sales tax funding. We welcome that recommendation and will work closer with the school district to establish a more proactive review process if the proposed 1% local option sales tax is approved by voters.
Ultimately, this audit is about accountability. Residents expect us to carefully manage the resources entrusted to us, document our decisions and deliver the infrastructure our community needs. This independent review provides strong confirmation that those practices are in place.
I want to thank our employees whose professionalism and attention to detail made these results possible. Their work happens every day, often behind the scenes, but this audit demonstrates its value.
We will continue to manage public resources with transparency, accountability, and responsible financial stewardship.