Fort Walton Beach Records Show Nearly $2 Million in General Fund Transfers

Follow the money between funds

The recorded receipts exceed those three budget fields by $845,501.00. That comparison describes this export. It does not establish whether the figures reflect the original adopted budget, a revised budget or all later amendments.

The entries are labeled “FROM UTILITIES FUND,” “FROM SANITATION FUND” and “FROM STORMWATER FUND.” They are interfund receipts, not three new outside revenue sources. Adding every fund’s receipts together without accounting for internal transfers can count the same money more than once.

What the matching accounts show

The sanitation and stormwater funds carry “TRX TO GENERAL-OTHER” expense entries of $427,937 and $219,437 respectively, matching the General Fund receipt amounts. These are distinct from separate cost-allocation reimbursement lines in those funds. [1]

The labels tell us where to look next, but not why each transfer was authorized. The export does not contain the governing resolution, budget amendment, staff recommendation or calculation. It also cannot establish whether a transfer changed the rate paid by a customer.

The documents that would explain the decisions

The useful next records are the fiscal 2025 transfer authorizations, amended budget schedules and the worksheets supporting payments between these funds and the General Fund. Those documents could distinguish planned contributions, year-end adjustments and specific reimbursements.

This is a traceable accounting question rather than a finding of improper spending: three named receipt lines, three source funds and a total readers can reproduce.

How to check the numbers

The export is attributable to Fort Walton Beach: its FWB365 and local project labels align with city records, and its fiscal 2025 police professional-services account matches the official budget’s account code and $464,809 amount. This corroborates the city identification; it does not independently audit every figure. [2][3]

This article uses fiscal 2025 entries in the archived CSV, not a live account balance or a claim that these figures are audited final results. The file also includes 2026, but its extraction date and year-end status are not supplied.

Source accounts: 001-1600-382.41-00 (CSV row 75,065); 001-1600-382.43-00 (CSV row 75,091); 001-1600-382.45-00 (CSV row 75,117); 403-1600-581.91-02 (CSV row 63,169); 405-1600-581.91-02 (CSV row 68,197). [1]

Sources & archive records

1. Budget to Actual, All Funds, 2014–2026 — archived original CSV

   Analysis of the owner-supplied Budget-to-Actual-ALL-Funds-2014-2026.csv. Values are accounting entries as exported; the file does not identify its extraction date or audit status. CSV row numbers count the header as row 1.

2. City of Fort Walton Beach — Budget Book 2025

   Corroborates city identity through matching account 001-0800-521.31-00 and $464,809 budget; used for attribution, not as independent verification of actual amounts.

3. City of Fort Walton Beach — Project Dashboard

   Corroborates local project and program names, including FWB365, Ferry Park and Brooks Bridge.