Auditors give Brentwood a clean opinion; no material weaknesses reported

City auditors from Baker Tilly presented the results of the annual audit and told the Brentwood Board of Commissioners the city received an unmodified (clean) opinion.

Ken Youngstead (S14) told the commission the auditors did not identify any significant deficiencies or material weaknesses in internal controls and that the financial statements appear fairly stated. He described the audit approach — planning procedures, review of significant accounting estimates such as pensions and OPEB, and testing of major programs — and said the single‑audit review of federal ARPA water/wastewater funds produced no reportable findings.

Julie Evans (S9), the engagement director, summarized the 160‑page document and pointed the commission to required summary pages that provide a short synopsis of the results for the public. She said areas covered included cash and revenue testing, pension and OPEB liabilities, and required supplementary information; the auditors will provide the management representation letter as part of close‑out.

Commissioners asked routine questions about report timing, signatures and what constitutes a reportable deficiency; auditors said it is typical for the firm signature to appear on the report and reiterated they had no notable findings this year. The auditors also noted required reporting pages and that the city’s financial books and support documentation were in good order, which minimized adjusted entries and audit adjustments.

The Chair thanked the audit team for the concise presentation and for providing staff with a clean report to present to citizens.

The commission moved on to the consent agenda afterward.