For the first time in at least a few years, Marthasville received zero recommendations on changing the way its finances are handled.All of the city’s financial statements were presented fairly, according to the audit report. The audit covered the 2105 fiscal year ending June 30. The audit was performed by Spinner and Kummer, P.C., a St. Louis firm.City Clerk Carla Heggemann said she and Deputy City Clerk Lisa Irwin were pleased to learn of the audit results.“This is the best we’ve had,” Heggemann said. “In previous years, we had a small list of recommendations. This was a good audit.”In a letter sent to the city accompanying the audit report, Gregory J. Spinner wrote, “Carla and Lisa have done an excellent job with QuickBooks and organizing various records and reports. The bookkeeping is in good order.”Financial highlights in the audit reported the city’s governmental activities revenue exceeded total expenditures by $110,449, resulting in an increase in total net position of 4 percent over the previous year. This covers areas such as police, general administration, streets, parks, cemetery and code enforcement.Its net position for business-type activities, or water and sewer finances, increased by 3 percent, with revenues exceeding expenditures by $74,716. Other financial highlights were:• The city’s combined net position increased approximately $185,165 between the 2014 and 2015 fiscal years.• Water and sewer revenues increased from $282,543 to $285,167 during the new fiscal year, while expenses dropped by $5,438.• The general fund balance went up by $21,023, with revenues and expenditures reported at $310,929 and $289,906, respectively.• The city’s long-term debt dropped 10 percent from the previous year. The city’s current debt is $95,000.City of Marthasville