ORLANDO, Fla. — A newly released Orange County audit has uncovered significant concerns with how Visit Orlando, the region’s tourism marketing agency, managed millions in public tourism funds.
The audit highlights improper accounting practices, unapproved lobbying, questionable expenses, and a lack of sufficient return-on-investment (ROI) analyses. Specifically, the report alleges that Visit Orlando misused approximately $380,000 of county tourist development tax (TDT) dollars—public funds collected through hotel and short-term lodging taxes meant to promote tourism.
Key Findings
Among the questionable expenditures:
- $20,600 was used for two skyboxes at the Kia Center during the 2023 NCAA March Madness tournament. Only eight of the 48 attendees were potential clients; the rest were staff, members, or elected officials.
- $12,210 was spent on a car allowance for CEO Cassandra Matej. The audit found no evidence of board or county administrator approval, as required.
- $6,000 was paid for an employee to attend a trade show they never attended. The agency recovered only half the cost.
- $6,500 in TDT funds was used for a personal refrigerator and other office décor.
- $2,500 went toward personal items including orange sneakers, Christmas sweaters, and a tuxedo.
The report also notes that Visit Orlando’s 2023 budget was $114 million, of which $105 million—or 92%—came from TDT revenue. The agency received about 30% of the $353 million in total TDT revenue collected by the county that year. In comparison, Visit Florida, the state’s tourism agency, operated with an $80 million budget.
Audit Response
Visit Orlando issued a statement saying the audit primarily centers on accounting reclassifications, some of which involve COVID-era tax credits that did not originate from hotel taxes. The organization emphasized that it is cooperating with the county to clarify fund classification and has already implemented many recommended changes.
Comptroller’s Recommendations
The audit recommends that Visit Orlando reimburse at least $3.54 million to the TDT account, identifying misclassified private funds. An additional $996,100 from advertising revenue may also qualify, potentially raising the total reimbursement to $4.54 million.
The report calls for stronger financial transparency, especially since private funds, unlike TDT revenue, are not subject to the same restrictions. It also urges Visit Orlando to create clear policies for ROI measurement, particularly regarding out-of-state events.
One such event was a $75,000 dinner in New York City promoting Orlando restaurant Capa at a Michelin media event. The comptroller questioned whether it provided adequate benefit to Orange County. Visit Orlando countered that the dinner yielded $5.7 million in media value and showcased the region’s culinary offerings.
Unapproved Lobbying Allegations
The audit also claims that Visit Orlando engaged in lobbying without county authorization. It cited CEO Matej’s involvement in efforts to influence legislation on TDT usage. Visit Orlando denied any lobbying activity, stating it merely participated in educational events supporting Florida’s tourism industry.
Calls for Action
Orange County Commissioner Mayra Uribe responded swiftly to the audit, calling for a special meeting. In a letter to the board, she said the findings exceeded her expectations, citing “serious misallocation of public funds” and “systematic obstruction of meaningful board oversight.”
Orange County Mayor Jerry Demings declined to convene a special meeting, stating that Visit Orlando is already scheduled to provide its annual update during the August 26 board meeting. Demings assured commissioners the agenda would be shortened to allow for a thorough discussion of the audit findings.
The audit has prompted growing calls for reform, oversight, and accountability in how public tourism dollars are managed in Orange County.
Visit Orlando CEO Cassandra Matej told Orlando Business Journal her board of directors and a number of major players in Orlando’s tourism industry remain supportive of the destination marketing organization despite an audit published July 29 revealing concerns over the spending of millions in tourism development tax funds.
“I have actually received phone calls of support and encouragement,” Matej said. “They believe we are a well-run organization.”
