City auditor gives St. Helens a clean opinion on 2023-24 financials

Connor Delaney, senior manager in charge of field work for ClearTrail CPAs, told the St. Helens City Council on Feb. 5 that the firm gave the city’s 2023-24 financial statements an unmodified—or clean—opinion.

“In our opinion, the financial statements are fairly presented in all material respects, in accordance with generally accepted accounting principles,” Delaney said during the council’s work session.

Delaney said that ClearTrail performed standard audit procedures including transaction sampling, payroll and bank record review, and coordination with city staff. He said auditors also performed the additional federal programs audit required because the city had a “significant amount of federal money” tied to COVID stimulus grants; he reported the federal audit also showed no adverse findings.

In the auditors’ required letter under Oregon regulations, ClearTrail noted a few line items in the general fund that exceeded appropriations; Delaney characterized those as minor and said they did not change the firm’s overall clean opinion because citywide appropriations were still within budget. The auditors also included best-practice recommendations and a reminder about a statewide shortage of governmental accounting staff.

Delaney urged the council to monitor finance staffing and compensation to retain personnel and meet evolving compliance demands tied to grant administration. Councilors present thanked staff and the auditors; no formal action was taken at the work session.

The audit presentation materials and auditors’ letters were shared with council members during the session and will be retained with the year’s financial records.

Ending: The council accepted the presentation and had no immediate questions; Delaney said he would remain available for follow-up questions about the report.