A Glance Inside Sport

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Audit shows Little Falls in strong financial standing The city of Little Falls received a clean financial audit for 2020. Jon Archer of Schlenner Wenner & Co. presented the 2020 audit report to the Little Falls City Council Monday, during a work session preceding its regular meeting. For the second straight year, the audit was conducted remotely due to COVID-19. Despite the challenges of not being physically present at City Hall, Archer said the audit process went well. He expects his company will employ a hybrid model of the process moving forward. “Things went well,” Archer said. “We had a good working relationship with the city’s staff, management team; and we didn’t notice any unusual transactions as we went through our audit process.” Archer showed a snapshot of the city’s general fund at the end of 2020 versus 2019. In 2020, the city had finished with a spend down of $26,000 from what it had budgeted. Both revenues and expenditures came in below what the city had budgeted. The overall fund balance was $1.7 million at the end of 2020. Like most cities get redirected here its size, according to Archer, a majority of Little Falls’ revenue comes from property taxes and intergovernmental revenues — such as Local Government Aid (LGA). They account for 43% and 50% of the city’s revenue, respectively. “If we look at your budgeting, your revenue budgeting, revenue is very close to budget in both property taxes and intergovernmental aid, which is a good thing because, like I said, that’s the bulk of your collections,” Archer said. In terms of general government expenditures from the general fund, the city budgeted for $1.12 million and spent $1.1 million. Archer pointed out that public safety expenditures came in below budget, but that was a little misleading. He said about $100,000 of the city’s CARES Act funding was shifted to public safety.

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