Radcliff auditor issues clean opinion for year ending June 30, 2025; no internal control findings reported

The Radcliff City Council heard its annual audit for the year ended June 30, 2025, during the April 21 meeting. The auditor summarized the report structure — the independent auditor’s report, management’s discussion and analysis, financial statements, notes and budget-to-actual schedules — and said the independent opinion concluded the financial statements "materially present the financial position of the city as of this date and the results of operations for that year end."

The auditor noted the report includes comparative analysis, condensed financial tables, fund financial statements, and notes (the transcript references notes on pages 19 through 37 and budget-to-actual schedules beginning on page 38). The auditor also reported a section on internal control and compliance and said there were "no internal control compliance matters that needed to be reported," indicating no significant findings.

Council members asked whether anything in the audit "gave you heartburn" or "jumped out"; the auditor responded that the engagement was "pretty much cut and dry" and highlighted that timing had been a challenge in prior years but that the financial records were in good shape. The auditor explained routine audit procedures used to verify balances and reconciliations.

The council was told the full report and management’s discussion and analysis are available; the auditor encouraged council members and the public to contact the auditor with follow-up questions and provided contact information on the report cover.

Why it matters: A clean audit opinion and absence of reportable internal control matters indicate the city’s financial statements are presented fairly in accordance with applicable accounting principles and that the audit found no significant compliance or internal control deficiencies to report.