External auditors give city an unmodified opinion; note one payroll control finding

Jan 29, 2025

Reuben Brown audit partner Chester Moyer presented the city’s fiscal 2024 audit, reporting an unmodified (clean) opinion, no uncorrected misstatements and one control finding related to a payroll holiday pay omission that management corrected.

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Chester Moyer, audit partner with Reuben Brown, told the Finance Committee the firm issued an unmodified opinion on the City of Independence’s financial statements as of June 30, 2024. "We issued a clean opinion or an unmodified opinion, and that's the highest level of opinion that we give as auditors," Moyer said.

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