While Now Habersham verified the city of Baldwin is in full-compliance with state audit requirements, former Mayor Joe Elam accused city officials of failure to comply on Tuesday, April 29.
The Georgia Department of Audits and Accounts (DOAA) confirmed on Wednesday, April 30, that the City of Baldwin is in compliance with state reporting requirements for its Fiscal Year 2024 financial audit, despite the report not yet being submitted.
In a statement issued Wednesday afternoon, Executive Director Carol Schwinne of the DOAA clarified that Baldwin’s audit, originally due by December 31, 2024, was granted a 180-day extension, moving the new deadline to June 30, 2025.
“The Department of Audits and Accounts has not yet received the FY 2024 financial audit for the City of Baldwin,” Schwinne said. “However, the City requested an extension for this reporting cycle, and in accordance with our policies, they were granted a 180-day extension.”
The clarification comes after former Baldwin Mayor Joe Elam publicly raised concerns over the audit’s delay, alleging non-compliance and lack of transparency from current city officials. In response, Mayor Stephanie Almagno noted that the audit was in the hands of the city’s external audit firm and assured that the city was following proper procedures.
DOAA officials confirmed that the extension was not related to Hurricane Helene or other external events. Under state policy, cities and counties that did not receive an extension the previous fiscal year are allowed to request and receive one.
“Because the City was granted an extension, the City is considered in compliance with the reporting requirements,” Schwinne added. “They will remain in compliance provided they submit the FY 2024 audit to us by June 30, 2025.”
Elam’s accusation
In a statement shared with members of the media, Elam said he has been requesting updates on the audit nearly every month from city staff and recently reached out to the mayor and city council for clarification. According to Elam, his inquiries have gone unanswered.
“The issue at hand is the fact that the city is NOT compliant with state policy regarding annual audits,” Elam wrote. “I humbly ask that the media reach out on our (citizens) behalf to get to the bottom of this.”
Current mayor’s response
Current Baldwin Mayor Stephanie Almagno responded to the former mayor’s concerns in an email, saying she has always responded to constituents and the media in a timely manner. She noted that Elam’s most recent request came after hours on Friday, April 25, while she was out of town handling a family health matter.
“If you needed an immediate answer to your question, you could have called me or attended the meeting last evening (Monday, April 28)—you did neither,” Almagno said.
Addressing the audit specifically, Almagno said the materials are currently with the city’s audit firm, Morris and Waters, and the city is awaiting the firm’s response. She also cited the state’s extension of the 2024 tax filing deadline to May 1 due to Hurricane Helene as a possible contributing factor to the delay.
State audit requirements
According to the Georgia Department of Audits and Accounts (DOAA), cities like Baldwin—with a population over 1,500 or annual expenditures exceeding $550,000—are required to submit audited financial statements no later than 180 days after the end of the fiscal year. Baldwin’s fiscal year ends on June 30, making the audit due by December 31.
Failure to submit the audit could result in Baldwin being deemed non-compliant, making it ineligible for state grants and funding programs until the report is filed.
Almagno assured that she would notify the public once the audit process is complete and emphasized the city’s dependence on the auditing firm to proceed.
