(Waupun) The city of Waupun received some positive news at Tuesday night’s Common Council meeting from their annual financial audit. Senior Manager at Baker Tilly Andrea Jansen shared the financial highlights from her report on the recently-concluded 2018 audit. Jansen says they issued Waupun an “unmodified opinion” which is the highest level of assurance an entity can get. She says the city was in-line with their planned use of their fund balance which was estimated at roughly $560,000. Waupun came in at $499,000. Jensen did note there were some changes in expenditures. She says the General Government expenditures increased $138,000 related to FEMA costs but that was offset by re-categorizing the financial statements for building, grounds and maintenance. In the past they were lumped in with General Government but were reclassified to Public Works to be more consistent with budgeting. Jensen says there was no new debt in 2018 and that Waupun has room for additional borrowing in the future.