Boerne council accepts Whitley Penn's clean audit for fiscal 2025
March 10, 2026 | Boerne, Kendall County, Texas
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The Boerne City Council on March 10 voted 5-0 to receive the city's annual comprehensive financial report for fiscal year 2025 after auditors issued a clean opinion.
Patrick Simmons, an audit partner with Whitley Penn, told the council the firm issued an unmodified opinion on the city's financial statements and did not identify any findings in internal controls or any material misstatements that required corrections. "So we are happy to provide an unmodified opinion on the financial statement," Simmons said.
The audit presentation highlighted a governmentwide net position of about $108.3 million, a general fund balance near $21.7 million, a debt service fund around $1.9 million and capital projects funds near $45.6 million. Simmons noted enterprise funds showed a net increase in revenues over expenses of about $6.5 million and, after nonoperating items and transfers, an overall increase near $17 million.
Mayor Mary thanked the audit team and staff for the work that produced a clean report. Council moved promptly to receive the report; a council member moved to receive the annual comprehensive financial report, a second was recorded, and the motion carried 5-0.
Why it matters: An unmodified opinion indicates Whitley Penn found the financial statements and disclosures to be materially accurate and allows council members, bondholders and residents to rely on the city's fiscal reporting as presented. The report also outlines fund-level balances and restricted amounts that frame budget and capital planning.
What's next: The council formally received the ACFR on the record; the city will retain Whitley Penn's report in the official records and continue routine financial oversight throughout the year.
Patrick Simmons, an audit partner with Whitley Penn, told the council the firm issued an unmodified opinion on the city's financial statements and did not identify any findings in internal controls or any material misstatements that required corrections. "So we are happy to provide an unmodified opinion on the financial statement," Simmons said.
The audit presentation highlighted a governmentwide net position of about $108.3 million, a general fund balance near $21.7 million, a debt service fund around $1.9 million and capital projects funds near $45.6 million. Simmons noted enterprise funds showed a net increase in revenues over expenses of about $6.5 million and, after nonoperating items and transfers, an overall increase near $17 million.
Mayor Mary thanked the audit team and staff for the work that produced a clean report. Council moved promptly to receive the report; a council member moved to receive the annual comprehensive financial report, a second was recorded, and the motion carried 5-0.
Why it matters: An unmodified opinion indicates Whitley Penn found the financial statements and disclosures to be materially accurate and allows council members, bondholders and residents to rely on the city's fiscal reporting as presented. The report also outlines fund-level balances and restricted amounts that frame budget and capital planning.
What's next: The council formally received the ACFR on the record; the city will retain Whitley Penn's report in the official records and continue routine financial oversight throughout the year.
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