Eunice council accepts FY2025 audit citing two findings; auditors give unmodified opinion

The Eunice City Council on March 23 accepted the Citys FY2025 annual audit and formally approved Resolution No. 3538 after a virtual presentation by auditor Vener Farley of Hinkle & Landers.

Farley told the Council the audit resulted in an "unmodified" opinion, the strongest opinion an audit can provide, and summarized two findings the auditors recorded: problems with invoice processing and accounts-payable cutoffs at year end, and noncompliance with procurement requirements. "We evaluate internal controls and report deficiencies; giving an opinion on the effectiveness of internal controls requires a different, broader scope of work," Farley said in response to a council question about internal control opinions.

Councilor Steve Almager asked why auditors did not issue an opinion on the effectiveness of the city's internal controls. Farley replied that such opinions involve a different audit scope and workload than the annual financial-statement audit the firm performed.

Manager Shannon Cummins read the item summary to the council and said accepting the audit completes the city's formal review obligations under state requirements. The motion to approve Resolution No. 3538 was made by Councilor Steve Almager, seconded by Councilor Edward Charo, and carried on a unanimous roll-call vote.

The audit record and the two findings will remain part of the City's financial record; council discussion indicated staff will address the recorded deficiencies as part of regular financial operations and procurement oversight.

The council moved to the next agenda item following the vote.