Eatonville Council Approves Emergency Finance Hire After 20 Years Under State Watch

Councilwoman Wanda Randolph called an emergency motion at Eatonville’s March 3 council meeting, warning that the town is “at risk” and needs to act before a new council takes over later this month.

The council voted unanimously to approve the immediate hiring of finance personnel and to transfer up to $50,000 from the town’s contingency fund to pay for it, an attempt by the oldest incorporated Black municipality in the United States to address a financial crisis that state records show has persisted for more than 20 years.

“We have to show urgency with this financial situation that we’re in,” Randolph said. “The state has already declared an emergency on the Town of Eatonville.”

Randolph, who was also running for mayor, told the council the situation demanded immediate action.

“I think it’s very important if we don’t show any action before we leave here tonight knowing what was said to us that we are at risk as a town,” she said.

What the state records show

Eatonville appears on the Florida Joint Legislative Auditing Committee’s current list of local governments in a state of financial emergency, a designation made under Florida Statute 218.503. The committee’s records indicate the town was placed on the list prior to a 2004 revision of the law, meaning the designation is at least 22 years old.

Two decades later, the problems continue. The town’s fiscal year 2024 audit, conducted by Carr, Riggs & Ingram LLC, found that Eatonville’s financial statements were materially misstated by $672,000 prior to adjustments. The audit documented transactions recorded improperly, deposits made to incorrect bank accounts, and fund balances and cash flows “well below desired levels,” according to the Florida Auditor General’s filing. The audit also found the town failed to meet the revenue coverage covenant required by its State Revolving Fund loan agreements — the federal-state program through which Eatonville received a $34.4 million grant for water and sewer infrastructure.

Town Attorney Cliff Shepard, who advised the council on the $50,000 figure, confirmed the scope of the problem during the meeting.

“If you look at the history, and I have all the way back to 2024, the constant, constant, constant has been inadequate accounting records,” Shepard said. “If you’re going to get out of that hole, this is where you’ve got to start.”

‘Don’t make it today’s problem’

The emergency motion was not on the printed agenda. It came hours after Angela Johnson, a citizen who said she has attended Eatonville meetings for six to eight years, told the council the audit failures were not new.

“Please don’t make it today’s problem,” Johnson said. “It’s been a problem where a number of you have sat behind that dais for four, five, six, 12 years and nothing has been done.”

Johnson urged the council not to wait until budget season. “Come up with a resolution. Don’t wait until budget time to bring in a contractor. Sign something today.”

Later that evening, that is essentially what the council did. Mayor Angie Gardner, who presided over the meeting, called the votes, and the council approved two separate motions — one to authorize the emergency hire and one to move the money.

What’s ahead

Marlin Daniels, whom the council confirmed as chief administrative officer in December 2025, told the council earlier in the meeting that the current audit would not meet its March deadline.

“I know I promised you all that we were trying to have the audit. That was my wish to have it done by the end of March,” Daniels said. “Now, it looks like it’s going to be mid-April, beginning of May.”

Daniels attributed the delay in part to financial software problems. “I’m not happy with the financial software,” he said. “That’s what is causing the problems with audits and everything.”

In December 2025, the City of Apopka announced its finance department would collaborate with Eatonville to address the auditor general’s findings on debt covenant compliance and financial reporting, according to The Apopka Chief.

Shepard also warned the council about proposed state property tax reform. The Florida House passed a resolution on Feb. 19 that would phase out non-school property taxes over 10 years. About 33% of Eatonville’s homes are homesteaded, Shepard told the council, and the measure has not moved in the Senate.

“There is zero plan for what would replace the income lost to the city,” he said.

Ruthi Critton won the March 7 mayoral election with about 42% of the vote, defeating Randolph and Vice Mayor Theo Washington. Critton and a new council will be sworn in March 17. Gardner, who has filed to run for Orange County Commission, will not return. The delayed audit is expected by mid-April to early May, and the budget process begins in May.

Randolph, Gardner, and the town could not be reached for comment.ka announced its finance department would collaborate with Eatonville to address the auditor general’s findings on debt covenant compliance and financial reporting, according to The Apopka Chief.

Shepard also warned the council about proposed state property tax reform. The Florida House passed a resolution on Feb. 19 that would phase out non-school property taxes over 10 years. About 33% of Eatonville’s homes are homesteaded, Shepard told the council, and the measure has not moved in the Senate.

“There is zero plan for what would replace the income lost to the city,” he said.

Ruthi Critton won the March 7 mayoral election with about 42% of the vote, defeating Randolph and Vice Mayor Theo Washington. Critton and a new council will be sworn in March 17. Gardner, who has filed to run for Orange County Commission, will not return. The delayed audit is expected by mid-April to early May, and the budget process begins in May.

Randolph, Gardner, and the town could not be reached for comment.