Hayden City Council accepts 2023 audit, approves Dakota Street sale and adopts consent-agenda resolution

Hayden City Council on Tuesday accepted the city’s fiscal year 2023 financial audit, voted to sell the city-owned Dakota Street parcel to the highest sealed bidder and adopted a resolution acknowledging recent state law changes to consent-agenda procedures.

The council accepted the audit for the year ended Sept. 30, 2023, after a presentation from Alpine Summit CPAs. Toni Caput of Alpine Summit told the council the firm issued an “unmodified” — commonly called a clean — independent auditor’s report on the city’s financial statements. Caput said the audit team issued three reports overall, and that the only finding was a repeat finding for timeliness because the audit was not completed within the nine-month window required by state and federal rules.

“This report is an unmodified report — also referred to as a clean report, meaning that we were able to audit your financial statements and conclude they are materially correct,” Caput said. She added the only finding related to the timeliness of completing the audit and that the firm expects the city to avoid a repeat after changes in staff and process.

The audit covers the city’s government-wide and fund financial statements for the…