Auditors give Ripon a clean 2025 opinion, flag controls and fund balance items

Oct 14, 2026

CLA presented the city's 2025 financial audit, issuing a clean, unmodified opinion while noting internal-control comments on journal-entry approvals and segregation of duties and highlighting unassigned general-fund balance and TID/library fund positions.

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Amber Juriski of CLA told the Ripon Common Council that CLA issued a "clean, unmodified opinion" on the city's 2025 financial statements and that federal program testing of Community Development Block Grant activity revealed no reportable findings. Juriski said the city's unassigned general-fund balance as of Dec. 31, 2025, was $1,272,007.68, approximately 19.63% of operating revenues — in line with the council's 20% policy — and that the library fund and certain TIDs display material balances related to ongoing capital activity.

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