Audit Publication Statement Affidavit of PublicationNO.31890
Audit Publication Statement:
An audit of the City of Kalispell,
Montana, has been conducted
by Eide Bailly, LLP. The audit
covered the fiscal year ended
June 30, 2025. Section 2-7-521,
MCA, requires publication of the
following summary of significant
findings.
Summary of Significant Findings
The audit report for the City
of Kalispell for the fiscal year
ended June 30, 2025, contains
an Independent Auditor's Report
on the City's basic financial
statements. The auditor issued
an unmodified opinion, meaning
the financial statements present
fairly, in all material respects, the
financial position and results of
operations of the City in accor-
dance with generally accepted
accounting principles.
The audit report also contains
several other auditor reports. A
listing of the reports and a sum-
mary of findings included in each
are noted below. This is only a
summary and is not intended to
be used as an audit report.
Report on Internal Control Over
Financial Reporting and on
Compliance and Other Matters
Based on an Audit of Finan-
cial Statements Performed in
Accordance with Government
Auditing Standards - This
report identified one significant
deficiency in internal control
over financial reporting related
to the classification of deferred
inflows of resources. Specifically,
certain loan and assessment
receivables in the Westside Tax
Increment Financing Fund and
the Community Development
Fund were previously reported
as fund balance rather than de-
ferred inflows of resources. This
required a restatement of begin-
ning fund balances as of July 1,
2024. No material weaknesses
were identified, and no instances
of noncompliance required to be
reported were noted.
Report on Compliance in Accor-
dance with "Uniform Guidance" -
This report contained no findings
or questioned costs related to
federal programs. The auditors
issued an unmodified opinion
on compliance, indicating the
City complied, in all material
respects, with the requirements
applicable to its major federal
programs.
Report on Prior Audit Findings.
There were no prior year audit
findings requiring corrective
action, and no prior findings
remained unresolved.
The complete audit report is on
file in its entirety and open to
public inspection at Kalispell City
Hall, 201 1 st Avenue East, or
on the City's website, www.ka-
lispell.com, under Departments,
Finance.
March 1, 2026
MNAXLP
STATE OF MONTANA
FLATHEAD COUNTY
AFFIDAVIT OF PUBLICATION
DARLENE TREWEEK BEING DULY
SWORN, DEPOSES AND SAYS: THAT SHE IS THE
LEGAL CLERK OF THE DAILY INTER LAKE A DAILY
NEWSPAPER OF GENERAL CIRCULATION, PRINTED
AND PUBLISHED IN THE CITY OF KALISPELL, IN THE
COUNTY OF FLATHEAD, STATE OF MONTANA, AND
THAT NO. 31890
LEGAL ADVERTISEMENT WAS PRINTED AND
PUBLISHED IN THE REGULAR AND ENTIRE ISSUE OF
SAID PAPER, AND IN EACH AND EVERY COPY
THEREOF ON THE DATES OF MAR 1, 2026
AND THE RATE CHARGED FOR THE ABOVE
PRINTING DOES NOT EXCEED THE MINIMUM
GOING RATE CHARGED TO ANY OTHER
ADVERTISER FOR THE SAME PUBLICATION,
SET IN THE SAME SIZE TYPE AND PUBLISHED
FOR THE SAME NUMBER OF INSERTIONS.
Subscribed and sworn to
Before me thi M C 026
- -- ----= --
Dorothy I. Gle> ross
Notary Public for the State of Montana
Residing in Kalispell
My commission expires 9/12/2029
%GLP I
DOROTHY I GLENCROSS
NOTARY PUBLIC for the
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State of Montana
SEAL
Residing at Kalispell, Montana
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My Commission Expires
9TF OF MO P
September 12, 2029