ZAVALLA — The Zavalla City Council approved the 2018 audit conducted by Todd, Hamaker and Johnson LLP on Tuesday.

“When we do an audit we look at whether or not the financial documents presented by the city are materially correct,” Kim Johnson, the auditor, said. “And so we do a lot of sampling. … And then we issue an opinion on the financial statements. … For the last few years I’ve done audits I’ve qualified the audit opinion, which means I’m not giving you a completely unmodified opinion, a clean opinion.”

The opinion was not unmodified because the auditor found a discrepancy in billing systems between what customer deposits said and what the total ledger said. She also found that no inventory on capital assets had been done — this will be completed at the end of the year, she said.

“But everything else, we’ve issued a good opinion on the financial statements and there aren’t any qualifications,” she said.

She went further into city financials to discuss other city positives and any issues they may face and need to resolve in the coming year, including adopting a budget amendment procedure for any new income or unexpected expenditures discussed in the budget season, she said.

In other business, the council also:

■ Agreed to work with the Ernest Perkins account and allow for his family to pay his water bill that was much higher this month because of a water leak in installments and at a lower rate.

■ Agreed to take bids to sell an old merry-go-round that no longer works.

■ Agreed to begin making the council and mayor take random drug tests like the city employees do.

■ Approved quarterly reports.

■ Tabled a call-out system. The person who was supposed to talk about it did not attend the meeting.

■ Tabled the motion to take bids on the city’s small Ford tractor and small bush hog until they know what needs to be fixed on the equipment.

■ Opted to not purchase a new tractor and bush hog.

Jess Huff’s email address is jess.huff@lufkindailynews.com.