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Harlingen auditors give city a clean opinion; commissioners acknowledge 2024–25 financial report
Summary
Auditors told the Harlingen City Commission the city earned an unmodified (clean) opinion for the year ended Sept. 30, 2025, and reported an unassigned general-fund balance equal to about 191 days of operations; the commission acknowledged the report by voice vote.
The Harlingen City Commission on Tuesday evening accepted its auditors' annual comprehensive financial report for the year ended Sept. 30, 2025, after hearing that the city received an unmodified—"clean"—opinion from its independent auditors.
Alfred Deda, the principal auditor presenting the report, told commissioners the audit provides reasonable assurance that Harlingen's financial statements are fairly stated, and he congratulated the finance department and the commission on earning "the best opinion that an entity can receive." He said the auditors found no instances of noncompliance, no significant deficiencies and no material weaknesses in internal-controls testing.
The report shows total assets of $46,390,000 and a general fund balance of $41,302,000, of which $37,044,000 is unassigned. Auditors reported general-fund revenues of $66,508,000, expenditures of $70,810,000 and other financing sources of $7,466,000 for the fiscal year; using the auditors' figures, the unassigned balance covers roughly 191 days of operations. Deda emphasized that while the days-of-operations metric is healthy compared with common practice, it does not eliminate other fiscal risks.
A commissioner raised a specific concern about the city's defined-benefit retirement plan, noting that market declines could require substantial additional contributions in future years and urging continued monitoring of that liability. The mayor echoed the need to watch external risks, including potential state legislative changes that could affect property-tax revenue.
After the presentation, the commission voted to acknowledge the audit presentation. The motion was made and seconded—"motion by Commissioner Lopez, second by Commissioner Perez"—and approved by a voice vote. No roll-call totals were recorded on the record.
The auditors also reported that their testing of federally funded programs under the Uniform Guidance disclosed no findings. A staff member said a copy of the audit was filed with the city secretary in compliance with state statute and has been posted.
With no further business, the mayor thanked the finance department and adjourned the special meeting.
