CITY OF LAKE CITY, FLORIDA: Single Audit Reports and Findings
CITY OF LAKE CITY, FLORIDA's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2024, accepted June 25, 2025; the auditor observed on that filing is James Moore & Co., P.L.. It reported no findings. 9 filings from 2016 to 2024 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; CITY OF LAKE CITY, FLORIDA is recorded in LAKE CITY, Florida under EIN 596000352, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2024 | 2024-09-30 | $1,042,124 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | — | 2024-09-GSAFAC-0000371479 |
| 2023 | 2023-09-30 | $2,764,268 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | — | 2023-09-GSAFAC-0000042320 |
| 2022 | 2022-09-30 | $7,548,272 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | — | 2022-09-CENSUS-0000190704 |
| 2021 | 2021-09-30 | $1,127,240 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | — | 2021-09-CENSUS-0000190704 |
| 2020 | 2020-09-30 | $1,381,879 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | — | 2020-09-CENSUS-0000190704 |
| 2019 | 2019-09-30 | $5,468,115 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | SD | 2019-09-CENSUS-0000190704 |
| 2018 | 2018-09-30 | $1,374,799 | $750,000 | James Moore & Co., P.L. | Unmodified | 0 | — | 2018-09-CENSUS-0000190704 |
| 2017 | 2017-09-30 | $3,969,751 | $750,000 | Purvis Gray & Company | Unmodified | 0 | — | 2017-09-CENSUS-0000190704 |
| 2016 | 2016-09-30 | $3,655,044 | $750,000 | Purvis Gray & Company | Unmodified | 0 | — | 2016-09-CENSUS-0000190704 |
When is the next single audit due?
If CITY OF LAKE CITY, FLORIDA is again required to have a single audit for the fiscal year ending Sep 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Florida also publishes audit reports of local governments: Florida Auditor General. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $301,420 | Yes |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $208,194 | No |
| 97.083 | STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) | $188,900 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $100,142 | No |
| 21.027 | COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $83,475 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $35,807 | Yes |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $32,898 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $24,830 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $23,380 | No |
| 20.616 | NATIONAL PRIORITY SAFETY PROGRAMS | $16,934 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $14,114 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $10,000 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $2,030 | Yes |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits CITY OF LAKE CITY, FLORIDA now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “City of Lake City, Florida Single Audit FY2024.” https://getauditradar.com/single-audits/fl/city-of-lake-city-florida-596000352/. Data as of 2026-11-06.