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Commission accepts 2023 audit; auditors report unmodified opinion for city finances
Summary
The Salina City Commission received and accepted the 2023 audit. City staff said the audit will be posted on the city website; auditors reported a clean (unmodified) opinion on the city's financial statements and no findings on the ARPA compliance review.
The Salina City Commission on March 24 received the city’s 2023 audit report and voted to accept the document for public posting.
Debbie Pack, the city’s director of finance, introduced the report and said the audit document would be posted on the city’s website following the meeting. Michael Gerber, the auditor presenting the report, told commissioners the audit team issued an unmodified (clean) opinion on the city’s financial statements and that the team had no findings from its compliance testing of federal awards, including ARPA funds. Gerber noted one lower‑level written comment concerning segregation of duties — a common staffing‑level deficiency in smaller governments — and said review processes were adequate to capture errors or potential fraud.
Gerber also noted the city has component units (the airport and housing authority) audited by other auditors; he said one component (the housing authority) had a qualified opinion and the city’s auditors therefore disclaimed opinion on that component unit’s statements but maintained a clean opinion on the city’s own financial statements.
Commissioners asked about upcoming accounting standard changes; the auditor said a new standard affecting the accounting for compensated absences (sick leave) will be something staff should track in the coming year but that current calculations appear materially correct.
The commission voted unanimously to accept the 2023 audit report and directed staff to post the document on the city website.
