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External auditors report unmodified opinion on Independence's 2025 financials; single-audit notes one compliance issue
Summary
Ruben Brown audit partner Chester Moyer told the City Council the city's 2025 comprehensive financial report received an unmodified opinion; auditors logged "a little over 900 hours" of work, audited $14.8 million in federal expenditures, and identified one instance of noncompliance in the single-audit.
Chester Moyer, an audit partner with the firm Ruben Brown, told the Independence City Council at a March 23 study session that his firm issued an unmodified (clean) opinion on the city's financial statements for the year ending June 30, 2025. He said the audit was performed under generally accepted auditing standards and under government auditing standards required by the federal Office of Management and Budget.
Moyer said his team spent "a little over 900 hours" auditing city records and financial systems and that the audit included a compliance review of federal funds. "This year, the city spent…
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