CDD record · Annual audit

CDD FY2023–24 annual audit

Grau & Associates’ FY2024 audit reports $88,299 revenue, $91,662 expenditures and $14,735 ending general-fund balance.

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Sources added through Nov 1, 2026; each fact retains its own date.

Glades County records checked through Oct 28, 2026. Individual sources and historical collection batches retain their own dates.

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Date / period: Sep 30, 2024
Date basis: Audited fiscal year-end; report issued later.
Published title: 2024 FINAL REPORT
Source formats: 24 PDF pages · paired RTF

What the document adds#

Grau & Associates issued an unmodified financial-statement opinion dated 2025-06-19 for the year ended September 30, 2024.
Independent audit · PDF pages3, 4 ↗ Opens a leaving notice in a new tab.
General-fund revenue was $88,299, including $87,656 developer contributions and $643 interest; expenditures were $91,662.
Audited financial statements · PDF page11 ↗ Opens a leaving notice in a new tab.
The fund-balance change was $-3,363, bringing ending fund balance to $14,735.
Audited financial statements · PDF page11 ↗ Opens a leaving notice in a new tab.
The notes describe reliance on continued developer funding and the potentially material effect of losing that involvement.
Audit notes · PDF page16 ↗ Opens a leaving notice in a new tab.
The report to management lists no current-year findings or recommendations and reports no deteriorating financial condition under the procedures applied.
Audit management report · PDF page24 ↗ Opens a leaving notice in a new tab.
Note 1 states that all board members at this fiscal year-end were affiliated with Okeechobee Member LLC. This statement does not identify personal equity percentages.
Audit organization note · PDF page12 ↗ Opens a leaving notice in a new tab.

Financial tables#

Audited general fund
Item	Actual (USD)
Developer contributions	87,656
Interest	643
Total revenue	88,299
General government	90,301
Maintenance and operations	1,361
Total expenditures	91,662
Change in fund balance	-3,363
Beginning fund balance	18,098
Ending fund balance	14,735

District funds, not total developer or project spending. PDF page11 ↗ Opens a leaving notice in a new tab.

How to read this document#

The audit covers district funds and the stated fiscal period, not all developer finances or construction completion. Findings are limited to the auditor’s scope and procedures.

Fact citations count PDF pages from the cover. RTF layout and printed packet numbering may differ. Summaries are selective; consult the original for complete wording and exhibits.

Other versions and accounts for this fiscal year#

Original documents#

Published PDF ↗ Opens a leaving notice in a new tab. · Published RTF ↗ Opens a leaving notice in a new tab. · District document listing ↗ Opens a leaving notice in a new tab.

Public record Sources (1) ↗

Source record

Evidence behind the record

Supports

Grau & Associates’ FY2024 audit reports $88,299 revenue, $91,662 expenditures and $14,735 ending general-fund balance.

Lakefront Estates CDD audit for the year ended September 30, 2024

Document date
Sep 30, 2024
Source type
Public record
Confidence
Primary source

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Page citations refer to the PDF. When supplied, the RTF version may have different formatting or omit images.

Cite this page

Lakefront Okeechobee Report. “CDD FY2023–24 annual audit.” https://lakefrontokeechobee.com/cdd-records/financial-15/

Keep the source dates and qualifications with any quoted figure. Download the public data.