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Star council accepts FY2025 audit, honors deputy for life-saving CPR
Summary
The Star City Council accepted the fiscal 2025 audit presented by Swagart John & Associates, noting a control finding on bank reconciliations that staff said is being corrected. The council also presented a hometown-hero award to Ada County Deputy Jimmy Kohler for performing life-saving CPR.
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Star — At its April 7 meeting the Star City Council accepted the city’s FY2025 audit and recognized a hometown hero.
Jordan Swagger of Swagart John & Associates presented the audit for the year ending Sept. 30, 2025, and told the council the firm’s review resulted in an unmodified opinion: "In our opinion, [the financial statements] are materially correct," Swagger said. The presentation reviewed the balance sheet and budget variances and concluded the city closed the year with more cash than liabilities and a healthy reserve.
The audit report included one internal-control finding: reconciliation duties were at times performed by an account signer without documented independent review. Council and staff said changes are already being implemented; the city’s treasurer and clerk were commended for bringing records up to date and for completing this audit ahead of the statutory deadline.
Councilwoman Salmanson moved to accept the audit report; the motion was seconded and carried on roll call.
Separately, the council presented its new quarterly "hometown hero" award to Ada County Deputy Jimmy Kohler, who performed CPR and helped save a congregant’s life at a local church foyer earlier in the week. Mayor Trevor A. Chadwick and council members thanked the deputy and his family for the lifesaving intervention.
What’s next: Staff will continue implementing the reconciliation oversight changes described during the audit presentation and will report progress to the council.
Quote: Jordan Swagger, audit presenter: "In our opinion, they're materially correct, meaning everything is being recorded in there and everything's being properly put into the system."

