CDD record · Annual audit
CDD FY2022–23 annual audit
Grau & Associates’ FY2023 audit reports $39,633 revenue, $21,535 expenditures and $18,098 ending general-fund balance.
Site updated
Sources added through Nov 1, 2026; each fact retains its own date.
Glades County records checked through . Individual sources and historical collection batches retain their own dates.
← All 40 CDD documents · Document library · CDD finances
What the document adds#
Grau & Associates issued an unmodified financial-statement opinion dated 2024-06-24 for the year ended September 30, 2023.
Independent audit · PDF pages3, 4 ↗ Opens a leaving notice in a new tab.General-fund revenue was $39,633, including $39,315 developer contributions and $318 interest; expenditures were $21,535.
Audited financial statements · PDF page11 ↗ Opens a leaving notice in a new tab.The fund-balance change was $18,098, bringing ending fund balance to $18,098.
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#
| Item | Actual (USD) |
|---|---|
| Developer contributions | 39,315 |
| Interest | 318 |
| Total revenue | 39,633 |
| General government | 20,824 |
| Maintenance and operations | 711 |
| Total expenditures | 21,535 |
| Change in fund balance | 18,098 |
| Beginning fund balance | 0 |
| Ending fund balance | 18,098 |
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#
Related claims#
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’ FY2023 audit reports $39,633 revenue, $21,535 expenditures and $18,098 ending general-fund balance.
-
CDD FY2022–23 annual audit
- Document date
- Sep 30, 2023
- Source type
- Public record
- Confidence
- Primary source
- Location
- 24 PDF pages; detailed references in the linked CDD record.
Audited fiscal year-end; report issued later. 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.
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 FY2022–23 annual audit.” https://lakefrontokeechobee.com/cdd-records/financial-16/
Keep the source dates and qualifications with any quoted figure. Download the public data.