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Auditors give Village of Hartland a clean opinion on 2024 financials; fund balances strong
Summary
Baker Tilly presented the 2024 audit to trustees, issuing an unmodified (clean) opinion and reporting a robust general fund balance, TIF deficits covered by future increments, and utility balances affected by ARPA spending.
Baker Tilly Senior Manager Michelle Walter presented the Village of Hartland’s 2024 financial audit and issued an unmodified opinion, commonly called a clean opinion, indicating the village’s financial statements were free of material misstatement.
Walter said the village’s general fund had roughly $9.6 million in revenues and $8.7 million in expenditures for the year, producing an increase in general‑fund balance of about $704,000 and an ending general‑fund balance of roughly $7.3 million. Of that balance, about $5.6 million was unassigned; the village’s policy requires maintaining at least 25 percent of annual…
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