Commission accepts FY 2024–25 audit with unmodified opinion

The Amity River Basin Drainage and Water Conservation District voted Sept. 9 to accept the audit for fiscal year 2024–25, which auditor Nikki Dupuy of Diaz Dupuy and Ruiz LLC presented and described as an unmodified opinion. Dupuy told commissioners the firm reviewed the district’s internal controls, compliance with laws and regulations and the financial statements prepared by staff. "You have received an unmodified opinion, which says your financial statements are in compliance with government auditing standards, and this is the best opinion that you may receive," she said. The audit summary reported combined revenues of about $4.1 million for the year and described fund balances and cash holdings as healthy. Dupuy said the district’s general fund revenue and expenditures reconciled with no reportable violations of state laws that the legislative auditor requires auditors to test, and she noted there were no instances of staff noncompliance found in their testing. Commissioner Bailey moved to accept the audit and Commissioner Quintmal seconded; there was no recorded opposition and the motion passed. The auditor said the district’s financial statements will be posted on the legislative auditor’s website and on the district’s own website. She invited commissioners to follow up with questions by email. Less-urgent business at the same meeting included approving minutes from Aug. 12 and noting there were no complete, finalized bank statements available for the current month; staff said financial statements will be presented for approval at the October meeting.