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Athens council accepts clean audit, city reports strong fund balance
Summary
The City Council accepted the FY2025 Annual Financial Report and Single Audit, which auditors gave a clean opinion; officials said the city carries roughly nine months of fund balance and is in a secure financial position.
The Athens City Council unanimously accepted the Annual Financial Report and related Single Audit for the fiscal year ending Sept. 30, 2025, after a presentation from the city’s outside auditor.
Finance Director Sarah Smith introduced auditor Kent Willis of Pattillo, Brown & Hill, L.L.P., who told the council the audit comprised two parts: the standard annual financial review and a federal compliance audit tied to grant spending. Willis said auditors issued a clean opinion on both the financial statements and federal compliance work, the highest level of assurance an auditor can give. He also reported the city currently holds about nine months of fund balance, which he described as stronger than many comparable municipalities.
Councilmember Bryan Barker moved to accept the reports, and Councilwoman SyTanna Freeman seconded. The motion passed unanimously.
Mayor Aaron Smith thanked the finance team and department heads for maintaining the city’s records. The council took no further fiscal action beyond accepting the audit at the meeting; staff did not propose immediate budget changes tied to the report.
