Lenexa audit: external auditor expects clean opinion, no control deficiencies

Chester Moyer, audit partner with Reuben Brown, reported to the Lenexa City Council that the firm expects to issue an unmodified (clean) opinion on the city's 2025 financial statements and that the audit identified no disagreements with management and no reportable internal control deficiencies. "We don't expect any significant changes in our final quality control process," Moyer said, calling the finding a "clean" audit.

Moyer summarized required auditor communications and noted the audit included federal funds testing for the Highway Safety Improvement program and the Highway Planning and Construction program, both of which produced no compliance or control findings. He also highlighted that the city's unassigned general fund balance has been managed above $40 million since 2020 and that long-term net position trends reflect continued city investment in assets such as streets and buildings. "We're pleased to report that there were no disagreements with management throughout the course of this audit," he added.