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Livingston council accepts draft annual financial report despite outstanding single audit
Summary
The Livingston City Council accepted the city's draft Annual Comprehensive Financial Report for the year ended Sept. 30, 2025, after the city auditor said the single audit remained incomplete but would not change reported numbers. Council approved the report unanimously.
The Livingston City Council voted May 12 to accept the draft Annual Comprehensive Financial Report (ACFR) for the fiscal year ended Sept. 30, 2025, despite the single audit still being completed. Eric Carver, CPA of Carr, Riggs & Ingram, LLC, presented the draft report and a Required Communications handout to council.
Finance Director Linnette Barker told the council the single audit is not subject to council approval and, according to her, will not change the numbers included in the ACFR as presented. As moved by Alderman Alan Cook and seconded by Alderman Andy Evans, council accepted the ACFR; the record states that all present voted aye.
The acceptance keeps the city's fiscal reporting on schedule while staff await the final single audit document from the external auditors. City officials encouraged council members to continue reviewing the year-to-date financials for the current budget and to bring questions to staff.
