TRUE Commission Spending Committee and Full Commission Meeting - May 8, 2026

Note: The meeting transcript references Thursday, May 7, 2026, while the provided date is May 8, 2026. This summary uses the provided date but notes the discrepancy.

The Taxation Revenue and Utilization of Expenditures (TRUE) Commission met in two sessions: a Spending Committee meeting (2:00–4:29 PM) and a Full Commission meeting (4:30 PM onward). The Spending Committee focused on understanding the city's quarterly financial reporting process, while the Full Commission received audit reports, heard public comment, discussed bylaw amendments, and addressed member attendance issues.

Spending Committee Discussion

• The committee reviewed the process for quarterly financial statement reviews conducted by the Council Auditor's Office. The review covers the second quarter ending March 31, 2026, with a report due by May 15, 2026, and will be available for the June commission meeting.
• The committee discussed the format of financial statements: they are prepared on a cash basis, include balance sheet and income statement information, and are compared to a revised budget (original budget plus council-approved changes). Departments provide narratives explaining variances.
• The Council Auditor's Office issues a report (about 5–6 pages of narrative plus a ~100-page packet) that is posted online. The committee requested copies of the first quarter (December 2025) and year-end (fiscal year 2025) reports.
• Concerns were raised about the timeliness of audited financial statements. The city's independent audit for fiscal year ending September 30, 2025, is due by June 2026, but the city has historically requested budget amendments due to delays. The Council Auditor noted that the city often waits for financial statements from independent authorities (e.g., JTA) before completing its own ACFR.
• The committee discussed the inefficiency of the city's financial reporting and the need for better access to budget data in a usable format (e.g., Excel).
• A proposal was made to compare Jacksonville's finances with other consolidated city-county governments (e.g., Nashville) or with Florida counties and their municipalities. Members volunteered to research municipalities in Hillsborough, Pinellas, and Orange counties to enable an apples-to-apples comparison.

Public Comments & Testimony

• John Nooney (Jacksonville resident, City Council District 4, CPAC 3, School Board District 3) attempted to speak on matters not on the agenda (e.g., a parks trust fund, Northeast Florida Regional Council, Emerald Trail). The Chair ruled his comments out of order per the commission's bylaws, which limit public comment to agenda items. After several exchanges, Mr. Nooney was given time to speak but continued on topics not on the agenda. The Chair eventually ended his comments.
• Vice Chair Barr and Commissioner Bass expressed support for amending the bylaws to allow public comment on any topic for two minutes, arguing it would be more efficient and avoid lengthy arguments. Commissioner Roundsville agreed with the two-minute limit but preferred comments be related to city government. The Chair noted that a formal amendment would be presented at a future meeting with a quorum.

Discussion Items

• Audit Report 903 – Clerk of Courts (Tax Deed Process): The Council Auditor presented findings from an audit of the Clerk of Courts' tax deed process. Overall, fees were assessed and collected correctly, and minimum bids and sales proceeds distributions were generally accurate. However, issues were found with the distribution of surplus funds: out of 150 tested applications with $888,127 in surplus, 2.4% had errors totaling $7,604.50. Supplemental testing of 3,924 applications identified 185 additional applications with $50,955 in undistributed surpluses past the date for remittance to the state. The Clerk's office lacked proper policies and procedures, and 15 employees had unnecessary edit access to the tax deed system.
• Audit Report 904 – Purchasing Card (P-Card) Audit: The audit covered calendar year 2024 transactions. Overall, transactions were appropriate, but several issues were found: lack of written policies for some tasks, lack of reconciliation of P-card expenses to bank reimbursements, 22 additional merchant category codes that should be blocked, 202 transactions ($94,000) not recorded in the financial system as of April 2025 (with 45 transactions totaling $10,946 still unsupported as of June 2025), P-cards of former employees not canceled timely, and many transactions not processed within required timeframes. Three out of 206 tested transactions ($914) were not properly authorized. The city agreed to address the findings.
• Public Comment Bylaw Amendment: Vice Chair Barr proposed amending Article 9 of the bylaws to allow public comment on any topic for two minutes, arguing it would be more efficient than lengthy arguments about relevance. Commissioner Bass and Roundsville supported the change. The Chair noted the amendment cannot be voted on without a quorum and requested a redlined version for the next meeting.
• Commission Member Attendance and Vacancies: The Chair reported that two members (Ms. Pryor and Mr. Hoffman) have four unexcused absences, exceeding the two-of-three-meetings limit. The Chair interpreted the city ordinance as requiring the commission to declare the seats vacant. Discussion ensued about the process: the commission must vote to declare the seats vacant, which then starts the process for the relevant CPACs to nominate replacements. The Chair recommended placing this as the first item on the June agenda. Commissioner Roundsville noted her own term may have expired and she would seek reappointment. The commission also discussed the need to track all members' term expiration dates.
• Future Meeting Schedule and Guest Speakers: The commission agreed to invite the Finance Director (Ms. Brochet) to the June meeting to answer questions about financial reporting. The July meeting is canceled. In August, the Port Authority CEO (Eric Green) is invited. In September, the Jacksonville Aviation Authority will be invited. Commissioner Bass also requested a representative from JAXPORT for August.

Key Outcomes

• Audit Reports Accepted: The commission received and discussed Audit Reports 903 (Clerk of Courts – Tax Deeds) and 904 (P-Card). No formal vote was taken; the reports were presented for information.
• Bylaw Amendment on Public Comment: A redlined version of Article 9 (allowing two minutes for public comment on any topic) will be prepared for the June meeting. No action can be taken without a quorum.
• Declaration of Vacancies: The Chair intends to place a motion to declare the seats of Ms. Pryor and Mr. Hoffman vacant as the first item on the June agenda, citing four unexcused absences. The commission will need a quorum (six members) to act. The Chair will seek an opinion from the Office of General Counsel on the process.
• Future Meeting Schedule and Guest Speakers:
  • June 4, 2026: Finance Director (Ms. Brochet) invited to discuss financial reporting.
  • July 2026: No meeting.
  • August 2026: Port Authority CEO (Eric Green) invited.
  • September 2026: Jacksonville Aviation Authority invited.
• Research Project: Members volunteered to identify municipalities within Hillsborough (Chair), Pinellas (Commissioner Bass), and Orange (Commissioner Roundsville) counties to enable a comparative financial analysis with Jacksonville. Results to be reported to the commission.
• Bylaw Amendment: A redlined version of Article 9 (public comment) will be prepared for the June meeting.
• Declaration of Vacancies: The Chair will place a motion to declare the seats of Ms. Pryor and Mr. Hoffman vacant as the first item on the June agenda, pending a quorum. The commission will also seek an opinion from the Office of General Counsel on the process.
• Future Meeting Schedule: The next meeting is Thursday, June 4, 2026. No meeting in July. The August meeting will include the Port Authority.