Florida Auditor General finds that UF’s purchase of golf course land did not follow state law

BY JENNIFER CABRERA

GAINESVILLE, Fla. – In a new report, the Florida Auditor General found that the University of Florida’s purchase of land along Parker Road did not follow a state law that requires two appraisals; UF responded that they believe their interpretation of the law is “reasonable,” but they modified their purchasing process for future land use acquisitions.

Click here to read the Florida Auditor General’s report.

State law requires the university Board of Trustees (Board) to obtain at least two appraisals for each purchase of real property with a value exceeding $500,000. In the 2024-25 fiscal year, the legislature appropriated $38.9 million to the university for the Hickory Sink Strategic Ecosystem land acquisition, and in March 2025, the university purchased the 2,700-acre site for $37 million, to be used for agricultural, environmental, educational, and community purposes. Both of the scenarios presented to the Alachua County Commission in November 2023 (slides 11 and 12) showed a future 36-hole golf course on the property, along with 30 guest cottages and “institutional facilities.”

The report notes that UF relied on an appraisal obtained by the previous landowner but did not obtain a second appraisal. UF told the Auditor that the Board believed the acquisition was exempt from state law because the funds were appropriated by the legislature.

UF’s formal response was that the university “believes that it is reasonable to interpret [the statute] as not applying to this property acquisition” and noted that the appraisal was about $30 million higher than the price the university paid. However, UF stated that the Board of Trustees “recently amended its governing standards to require two appraisals prior to acquiring property, which shall apply regardless of appropriation.”

Report included three other findings

The audit also found deficiencies in the way the university handled foreign vendor information change requests, delays in reviewing and approving purchasing card transactions, and investment earnings that were not equitably allocated to the funding sources that generated the earnings. In its response, UF promised to enhance controls over foreign vendor information change requests and purchasing card charges, but the university believes it is complying with all regulations governing the allocation of investment earnings.

The report noted that the university had taken corrective actions for the findings in the previous audit, No. 2023-190.