During the recent City Council meeting held on August 25, 2025, in Navasota, Texas, the council received a comprehensive presentation on the completed audit for the fiscal year 2024. Finance Director Heaven Dominguez introduced Louis Breedlove, the senior audit manager from Brooks Watson, who detailed the audit process and its findings.

This year marked the first audit conducted by Brooks Watson for the city, which faced delays due to personnel changes and system integration challenges. Despite these hurdles, the audit was completed successfully, and Breedlove emphasized the thoroughness of the process, which adhered to generally accepted auditing standards. The audit included a review of financial controls, compliance with regulations, and a risk-based approach to evaluating financial statements.

A significant highlight from the audit was the issuance of an unmodified opinion, often referred to as a "clean opinion." This is the highest level of assurance auditors can provide, indicating that the city's financial statements are presented fairly and accurately. This positive outcome reflects well on the city's financial management practices.

Breedlove also provided insights into the city's financial performance, noting an increase in the general fund balance by $399,000, while the debt service fund experienced a decrease of $128,000, which is typical due to varying debt service requirements. The overall increase in special revenue funds was reported at $297,000, indicating effective utilization of these funds.

The council was informed that while revenues fell short of expectations by $80,000 against a budget of $13.5 million, expenditures were significantly below budget, resulting in a positive variance. This discrepancy was attributed to timing issues related to budgeted projects that did not occur within the fiscal year.

The meeting underscored the importance of financial transparency and accountability in local government, with the audit results providing a clear picture of the city's fiscal health. As the council moves forward, these findings will guide future budgeting and financial planning efforts, ensuring that the city continues to operate within its means while addressing community needs.