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Columbiana receives FY2023 audit with clean opinion; auditors flag statement-preparation weakness
Summary
Auditor Dent Moses reported an unmodified opinion on Columbiana's FY2023 financial statements but noted a material weakness tied to in-house statement preparation; council will file the report with the state examiner within 60 days.
The Columbiana City Council received the City of Columbiana’s fiscal year 2023 audited financial statements on March 4. Walker Gan of the Dent Moses accounting firm told the council the audit produced an unmodified (clean) opinion, indicating the financial statements “present fairly in all material respects.”
The audit showed total governmental liabilities around $15.3 million, business‑type (sewer)…
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