Blythewood auditors issue clean opinion; council discusses internal controls

Representatives from Love Bailey & Associates presented the Town of Blythewood’s audited financial statements for the fiscal year ended June 30, 2025, and reported an unmodified ("clean") audit opinion.

The auditors said the opinion "indicating that the Town’s financial statements are presented fairly in all material respects," and they told Council their work provides reasonable—but not absolute—assurance because audits rely on sampling and testing of internal controls.

Finance Director Jennifer Edwards presented November operating numbers: November income of $478,548.82 (year to date $2,316,560.69) and November expenses of $342,152.29 (year to date $1,301,684.14). Council members pressed for clearer memo descriptions in the check register; Edwards said she will review QuickBooks reporting fields and resubmit current fiscal-year check registers with detailed descriptions once the display issue is resolved.

Council members questioned auditors about how potential misappropriation or policy irregularities (for example, fee waivers or complimentary facility use) would be identified if formal policies are not in place. Auditors described their sampling methodology, documentation of internal controls, and that operational or forensic concerns can fall outside the scope of a financial statement audit. No findings or deficiencies were reported in the audit.

The presentation prompted discussion about whether staff should pursue additional operational reviews for Manor operations; Council noted a consultant is preparing a business and operational plan for the Manor and that prior concerns had been referred to the Richland County Sheriff’s Department. The Town will continue to weigh whether a separate forensic or operational review is warranted.