Representatives from the town of Eatonville met with Mayor Bryan Nelson on Monday and announced a new collaboration between the municipalities. 

“The City of Apopka will help Eatonville address the recent findings of the Auditor General regarding Eatonville’s debt covenant compliance, financial reporting, and CRA budget administration matters,” an Apopka press release said. “The City’s Finance Department staff will assist Eatonville’s staff in an effort to meet compliance requirements mandated by the State.” 

According to the release, the auditor general is legally required to audit entities such as school boards and state universities, but the office also audits counties, municipalities and special districts upon request from the Florida Legislature’s Joint Legislative Auditing Committee. 

Eatonville’s annual financial report for the fiscal year that ended on Sep. 30, 2024, said in its schedule of findings that many transactions were recorded improperly, that Eatonville had not met its “pledged revenue coverage covenant required by its [State Revolving Fund] loan agreements” and that some deposits were made to incorrect bank accounts, which were unreconciled. 

“The Town’s financial statements were materially misstated prior to audit adjustments in the amount of $672,000,” the report said on page 68. “Deposits were made to incorrect bank accounts and the monthly bank reconciliation process showed large unreconciled balances that were not further looked into.” 

Interim Eatonville CAO Marlin Daniels said his town reached out to Apopka since both share the same strong mayor form of government and attorney. 

“We already have an interlocal agreement with them with 911 and all that,” Daniels said in a phone interview.  

Daniels said the purpose of the open forum meeting was not to go in-depth on the auditor general’s findings, but instead “to look at systems and processes and how we can improve.” 

“Right now, we’re in the fact-finding — we’re collecting information, reaching out to experts [and] other people — and we’re getting ideas in all of these departments,” Daniels said. 

In a separate interview, Nelson said the team from Eatonville wanted advisement on ordinances, utility back billing, grant applications and more. 

“They’re looking to do some kind of a community center, so they wanted to see how we did that,” Nelson said. “So we helped them with that, and then additional forms that they wanted and procedures that we enact. It was a real good meeting.” 

Eatonville lies within the Orange County Commission’s second district, which Nelson represented from 2014 to 2018, when he stepped down to serve as mayor in Apopka.  

Nelson said the partnership will last as long as it needs to.  

“There’s no reason to reinvent the wheel if somebody’s already got the wheel figured out,” Nelson said. “We always have an open door, and we’re willing to help where we can and help every city be more successful. I think that should always be our role and our goals.” 

Daniels hopes to have similar meetings and events with other municipalities. He also plans to create a timeline of Eatonville’s transformation within the next one or two months. 

“We’re grateful for Mayor Nelson and his leadership team for their openness and support of the historic town of Eatonville,” Daniels said. “We’ll just keep communicating simple, practical and result-oriented things to move the town of Eatonville forward in our collaboration efforts.”