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20260217 Orange County Tustin City Council Item 4. FISCAL YEAR 2024-2025 AUDIT REPORTS The financial statement audit for the 2024-2025 fiscal year has been completed by Davis Farr LLP, an independent Certified Public Accountant firm. The audit received an "unmodified", or clean opinion from the auditors indicating that the City’s financial statements for the fiscal year are presented fairly. Davis Farr LLP discussed the results of the audit with the Audit Commission on January 22, 2026. Recommendation: It is recommended that the City Council receive and file the fiscal year 2024-2025 audit reports.Fiscal Impact: The total contractual cost of the annual audit with Davis Farr LLP is $46,240 and has been incorporated in the current year budget. Of this amount, $9,248 is charged to the Water Enterprise Fund, and $36,992 is charged to the General Fund. February 17, 2026 Orange County Tustin City Council Item #4