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Notus council accepts 2025 audit, flags timing issues with bank reconciliations
Summary
Auditor Jordan Zwygart told the council the 2025 financial statements were materially correct but noted a material weakness: some bank reconciliations were not completed timely; council voted 3–1 to accept the audit after a request for extra review time from Councilwoman Lupita Connor.
Jordan Zwygart of John and Associates presented the 2025 audit and told the Notus City Council that the firm had tied the municipality’s financial statements to supporting documents and bank records and found that 'everything is materially correct.' He identified a material weakness related to the timeliness of bank reconciliations and recommended clearer language in the sick-time policy to avoid confusion.
Councilwoman Lupita Connor read a letter she had circulated to council and asked for additional time to review the annual budget report in more detail. After discussion, Council President Rob Hartsock moved to accept the audit for the fiscal year ended September 2025. The motion carried on a roll-call vote: Hartsock—yes; Ahlborn—yes; L. Connor—no; B. Connor—yes.
The acceptance means the audit report will be entered into the city record; Zwygart and council members discussed implementing monthly bank-reconciliation reporting and a monthly budget-vs.-actual closing procedure to improve oversight. The council did not adopt additional audit-directed actions at the meeting beyond acceptance and the request for follow-up by staff.
