Audit Publication Statement Affidavit of PublicationNO.30286
AUDIT PUBLICATION STATE-
MENT
An audit of the affairs of City of
Kalispell has been conducted by
e Bailly. The audit covered STATE OF MONTANA
the fiscal year(s) ended June 30,
2023. Section 2-7-521, MCA,
requires the publication of the
following summary of significant FLATHEAD COUNTY
findings.
Summary of Significant Findings
The audit report for City of AFFIDAVIT OF PUBLICATION
Kalispell for the fiscal year(s)
ended June 30, 2023, con-
tains Inthe Cit enTown' or's DARLENE TREWEEK BEING DULY
Report on the City's/Town's
basic financial statements. The SWORN, DEPOSES AND SAYS: THAT SHE IS THE
report issued for the fiscal year LEGAL CLERK OF THE DAILY INTER LAKE A DAILY
ended June 30, 2023 contains
an unmodified opinion. The audit NEWSPAPER OF GENERAL CIRCULATION, PRINTED
report thecaalso conreport Following
AND PUBLISHED IN THE CITY OF KALISPELL IN THE
other auditor's reports. Following
is a listing of the reports and a COUNTY OF FLATHEAD, STATE OF MONTANA, AND
u of the findings each. This only ummTHAT NO. 30286
and is not intended to be used
as an audit report.
Report on Internal Control Over LEGAL ADVERTISEMENT WAS PRINTED AND
Financial Reporting and on
Complianceand Other matters PUBLISHED IN THE REGULAR AND ENTIRE ISSUE OF
Based to anAudit rformedi SAID PAPER, AND IN EACH AND EVERY COPY
cial Statements Performed in
Accordance with Government THEREOF ON THE DATES OF APR 21, 2024
Auditing Standards - This report
contains the following findings:
Material audit adjustments to the
City t balKalances
in
asofcs recorded s AND THE RATE CHARGED FOR THE ABOVE
count balances in areas of cash
undalizedments sses, hichi n PRINTING DOES NOT EXCEED THE MINIMUM
unrealized losses, which if not
recorded, would have resulted GOING RATE CHARGED TO ANY OTHER
in a material misstatement ofthe City's financial statements. ADVERTISER FOR THE SAME PUBLICATION,
Material audit adjustments were SET IN THE SAME SIZE TYPE AND PUBLISHED
also proposed for the Tourism
Business Improvement District FOR THE SAME NUMBER OF INSERTIONS.
(TBID), a discreetly presented
comp6nent unit of the City, in
the areas of fixed assets and ac-
counts receivable, resulting in a
restatement. Also noted the City
does not have a formal process
for document review and approv-
al over manual journal entries.
Report Compliance with Subscribed and sworn to
Requirements Applicable to
Each Major Program and on Before me this APR 21, 2 24
Internal Control Over Com-
pliance in Accordance with
"Uniform Guidance" - This report
found the City complied, in all
material respects, with the types ---- --- - -- - -- --- -
of compliance requirements that
could have a direct and material Dorothy I. Glen ss
effect on each Of its major feder- Notary Public for the State of Montana
al programs for the year ended June 30 9023 The Residing in Kalispell
mn.,rr ,,,,
My commission expires 9/12/2025
1 Glfy
DOROTHY 1 GLENCROSS
�av
�pSARrglc9N
NOTARY PUBLIC for the
oQO
c N
State of Montana
* SEAL *
Residing at Kalispell, Montana
9rF
My Commission Expires
OF MON�P
September 12, 2025