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McCall council accepts fiscal 2025 audit, auditors report "clean" opinion
Summary
Council voted unanimously to accept the City of McCall's fiscal year 2025 audit after auditors reported an unmodified (clean) opinion and one internal‑control matter tied to system and personnel transitions; auditors said federal grant compliance was met.
The McCall City Council unanimously accepted the city’s fiscal year 2025 audit after an auditor presented an unmodified opinion and urged continued attention to new financial systems implemented during a transition in leadership.
Morgan Browning, audit director with Saurin, told the council the firm would issue an unmodified — commonly called a “clean” — opinion on the city’s financial statements and found no compliance failures on federally funded programs tested. "For fiscal year 2025, I'm pleased to report that we are expressing an unmodified opinion," Browning said.
Browning said auditors identified one internal‑control matter tied to audit adjustments during the city’s transition to new accounting and fixed‑asset systems. "With any transition in personnel and transition in new systems…there's always a lot of adjustments to get these systems properly aligned with the general ledger," he said, adding that staff have put in substantial work and the changes are a step in the right direction.
The presentation covered major financial highlights: total net position for the city was reported at about $121.6 million, with $103.1 million in net investment in capital assets and an unrestricted component of roughly $18.4 million. Browning noted the city’s general fund reserve ratio remained high, roughly 92% of annual expenditures, and that enterprise funds (water and golf) showed positive operating cash flow.
Council members asked whether the city faces material fiscal risk in the next five years. Browning said he did not foresee immediate deficit risks but emphasized the importance of completing systems integration so large upcoming projects can be tracked accurately.
Finance Director Randy Curious and auditors also reported on the single‑audit testing of major federal programs used by the city; auditors tested the Economic Adjustment Assistance Program (ALN 13.07) and the Highway Planning and Construction Program (ALN 20.205) and found compliance with terms and conditions.
Council member Giles moved to accept the audit report; the motion was seconded and passed on a roll call vote: Giles — yes; Nelson — yes; Mayor Nielson — yes; Machzik — yes; Thrower — yes.
The council’s acceptance concludes the formal audit review for the fiscal year; staff will continue to refine system processes and grant‑tracking controls ahead of the next audit cycle.
