Spanish Fort auditors give city, special districts "unmodified" or "clean" opinions

Auditors reported that the City of Spanish Fort and its related public facility districts received unmodified opinions on their 2024–25 financial statements, and the council voted to accept those audits.

The auditor told the council the unmodified opinion — often called a “clean opinion” — means the financial statements complied with governmental accounting standards. The auditor also said the city’s change in net position on the consolidated statement of activities was $2,390,000 for the year. The council opened and closed the public hearing required for the audit and adopted a motion to approve the audit as presented.

The auditor said a single audit was required this year because the city’s federal-award expenditures exceeded the federal threshold; the single-audit compliance review produced no findings. The council separately opened and closed the public hearing on the single audit and approved that report by motion and roll call.

Similar unmodified opinions were reported for Cooperative Improvement District 181 (positive change in net position $1,273,000) and the Highway 98 public facilities district (positive change in net position $73,491). The council opened public hearings for those district audits and approved the related resolutions.

The reports were presented by the city’s external auditors during the meeting and were adopted by motions from councilmembers; the single-audit acceptance was recorded by roll call. No audit findings or compliance issues were reported to the council in the transcript.

The auditor closed by offering ongoing assistance during the year; the council thanked the audit team for the work.