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Hays City posts clean 2025 audit; commission accepts report 4-0
Summary
The Hays City Commission accepted a 2025 audit reporting an unmodified opinion, no material weaknesses or compliance findings and a required single audit for $1,292,000 in federal expenditures; commissioners voted 4-0 to approve the report.
The Hays City Commission on April 1 accepted the city’s 2025 financial statement and federal-award audits, which returned unmodified opinions and no material weaknesses, significant deficiencies or compliance findings.
Kim Rupp, Hays’ director of finance, introduced Jamie Beneshek, CPA and a principal with Adams Brown, who presented the audit findings. Beneshek said the audit provided an unmodified opinion on the regulatory basis of accounting and that the financial statements were "materially correct." She noted the city’s total unencumbered cash as of Dec. 31, 2025, was about $52,280,000 and total debt for the city was just under $50,000,000.
Beneshek also explained the city’s federal expenditures for 2025 totaled $1,292,000, exceeding the revised single-audit threshold and requiring a single-audit of federal awards; that single-audit produced no material weaknesses or compliance findings related to the airport improvement program. She drew attention to standard notes and the governance letter offering internal-control recommendations; none rose to the level of reportable deficiencies.
Commissioners thanked finance staff for training and maintaining internal controls amid staff turnover. One commissioner asked that the audit be provided earlier in future meeting packets so members have more time to review; Rupp acknowledged that timing issue. The commission then voted 4-0 to approve the 2025 audit report.
The acceptance of the audit concludes the city’s required annual external review; staff will proceed with recommendations in the governance letter as appropriate.
