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Casa Grande council accepts 2023–24 audit; auditors report no reportable findings
Summary
Baker Tilly presented the city's fiscal-year 2023–24 audit, reporting an unmodified (clean) opinion across financial statements, state and federal audit reports and no reportable internal-control findings; council approved Resolution No. 5746 accepting the audit.
CASA GRANDE, Ariz. — The Casa Grande City Council on Tuesday accepted the city’s fiscal-year 2023–24 audit after auditors from Baker Tilly reported an unmodified (clean) opinion across the financial‑statement and compliance reports.
Brian Hemerly, the lead audit partner for the engagement, told the council Baker Tilly issued a clean, unqualified opinion on the city’s annual comprehensive financial report and found no reportable internal-control deficiencies or compliance exceptions. The council voted to accept the audit by approving Resolution No. 5746.
Hemerly said the auditors test transactions, internal controls and grant compliance to reach reasonable assurance that the statements are materially correct. He told the council: "You did receive an unqualified opinion, which means you received a clean opinion. There are no material misstatements that needed to be reported to management or governance." He also noted auditors issued clean reports on the state-required annual expenditure limitation report and the Arizona Department of Environmental Quality landfill requirements.
The federal single-audit testing selected the SAFER firefighter staffing grant and COVID-19 federal transit cluster grants as major programs; both received unmodified opinions, Hemerly said. Auditors reported the city spent about $3.1 million in federal funds during the year and passed about $64,000 to subrecipients.
Hemerly said auditors had a single management recommendation related to accurate classification and documentation of capital asset contributions from community facility districts (CFDs): finance should require director-level approval and signoff on CFD capital asset reconciliations before final reporting. The city’s auditors said the classification issue was corrected prior to issuance and no material misstatement remained in the financial statements.
The council voted unanimously to accept the audit. Finance staff said hard copies of key reports were provided to council and the full suite of reports was included in the meeting packet.
Councilmembers thanked finance staff for completing the audit on time while working on several major software implementations and permitting system launches.
Resolution No. 5746 accepts the fiscal-year 2023–24 audit and confirms compliance with the statutes cited in the council agenda.
