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Auditors say Balch Springs' FY2025 financial statements will receive a clean opinion despite late filing
Summary
Weaver & Tidwell told Balch Springs council the city missed a new March audit filing deadline because of payroll and software transitions, but auditors plan to issue an unmodified (clean) opinion and found no material weaknesses.
Claire Wootton, engagement leader at Weaver & Tidwell LLP, presented the city’s fiscal year 2025 audit and told council the firm plans to issue an unmodified opinion on the financial statements and on federal awards.
Wootton explained the audit timeline and the reason the March filing deadline required by Senate Bill 1851 was missed: delays from the city’s payroll/ADP reconciliation, the OpenGov implementation and timing of requested documentation. “We plan to issue an unmodified opinion,” she said, adding that audit work had found no material weaknesses, no significant deficiencies and no findings on federal awards.
Wootton described Weaver & Tidwell’s risk-based approach, noting particular focus on revenue recognition (utility billing and grant revenue) and testing for management override of internal controls. She said the audit required additional cleanup work by the finance team but that the auditors did not need to perform reconciliations themselves because the city’s staff provided supporting journal entries and documentation.
Wootton also noted the city will receive a federal single-audit because federal awards exceeded the $1,000,000 threshold and said the firm tested the Highway Safety Improvement Program as a major program. She closed by saying issuance would proceed after a final engagement-quality review and a management representation letter signed by city officials.
