A. Reporting Entity

City Commission Meeting · 2026-04-27 · agenda_item

This agenda item concerns the St. Augustine Community Redevelopment Agency (CRA) and its financial reporting as a component unit of the City of St. Augustine. The CRA was established to support redevelopment using tax increment financing. The City Commission acts as the governing board for the CRA. The item also details the structure and administration of three city pension plans: the General Employees’ Pension Plan, the Firefighters’ Pension Plan, and the Police Officers’ Pension Plan. These plans are reported as fiduciary component units. The item is currently under review for financial reporting purposes. This item does not describe a construction project, but rather a financial and administrative review. Therefore, there are no direct construction or trade opportunities at this time.