Josh Carroll, a partner at audit firm Malden & Jenkins, told the Sandy Springs City Council on Dec. 2 that the firm issued an unmodified (clean) opinion on the city’s June 30, 2025 financial statements and found no material adjustments or control weaknesses.

Carroll said the audit work covered federal grant activity — including the highway planning and construction program — and that, while the federal compliance supplement for 2025 remains pending, he does not anticipate changes that would alter the firm’s opinion. He said staff provided thorough records and that the audit produced no required adjusting journal entries.

The presentation included several financial trends: Carroll described tax revenues and charges for services as the largest, noted interest income spiking with higher rates in recent years, and said public safety remains the largest expense bucket. He reported the city’s unassigned general-fund balance at about 22%, which Carroll said is within the Government Finance Officers Association (GFOA) recommended 16–25% range.

Carroll also highlighted the city’s internal controls and segregation of duties, and encouraged continued attention to cybersecurity and staff training as routine risk management. The auditor said the city should receive the finalized audit documents by the end of the week.

The council did not take formal action on the audit at the meeting; Carroll invited questions and received none that changed his conclusions.