Prairie View council adopts unmodified FY2024–25 audit, auditor flags receivable increase

The Prairie View City Council on [date not specified] voted to adopt the city’s FY2024–25 annual financial audit, which auditor Earl Allen said carried an unmodified (clean) opinion. Allen told the council the city’s net position declined by less than 1% compared with 2024 and that receivables in the public works fund showed a notable increase.

“The report is unmodified,” auditor Earl Allen said when presenting the document, explaining that an unmodified opinion means the financial statements were fairly presented in all material respects. Allen also described the audit process as involving fieldwork — testing transactions and internal controls — and said the audit team would issue a management letter with any process recommendations that did not affect the opinion on the statements themselves.

During questions, council members asked whether the audit found gaps in accountability and whether the water-billing situation affected year-end balances. Allen said auditors look at processes and sampling across a period: “We look at transactions … and that’s called field work,” he said, and confirmed auditors found higher receivable balances that warrant follow-up. Council members also asked that printed copies of the final report be placed in members’ packets; staff confirmed the council’s copies would be provided.

Council member James moved to adopt the findings of the FY2024–25 audit and the motion passed on a roll-call vote as recorded by the clerk. Council directed staff to review recommendations and to begin preparing earlier for next year’s audit cycle so that a similar report could be available months earlier.

The council’s action adopts the auditor’s report as issued and asks staff to return with any management-letter recommendations and implementation plans.