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Evansville bond bank reports $11.5 million in net assets; auditor issues clean opinion with minor control items

Evansville Local Public Improvement Bond Bank · October 23, 2024
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Summary

The Evansville Local Public Improvement Bond Bank approved its financial report after receiving a presentation showing roughly $11.5 million in unrestricted net assets and higher investment income; auditors issued a clean 2023 opinion while noting several control deficiencies and $9,055 in adjusting entries.

The Evansville Local Public Improvement Bond Bank approved its financial report after hearing September 30 financials that show roughly $4.9 million in cash and cash equivalents, about $3.25 million in certificates of deposit and approximately $11.5 million in unrestricted net assets.

Cody Holtman, the bond bank's accountant and internal auditor, told the board the bank had about $319,000 in current notes receivable, just under $100,000 in interest receivable, and year-to-date revenue near $300,000. Holtman said operating…

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