The document is the City of Donna’s 2016 Comprehensive Annual Financial Report (CAFR). It contains the city’s audited government‑wide, fund, and component‑unit financial statements for the year ended September 30 2016, the Management’s Discussion and Analysis, and the independent auditor’s report. The auditor issued an adverse opinion on the governmental activities because the city lacked a property‑control ledger and could not record depreciation on capital assets. A qualified opinion was given for the business‑type activities and the Water & Sewer Fund for the same reason. All other major funds (General Fund, Capital Projects Fund, etc.) received unmodified opinions, meaning those statements were found to be fairly presented.
| Report date | September 30, 2016 |
| Governmental activities audit opinion | Adverse |
| Business‑type activities and Water & Sewer Fund audit opinion | Qualified |
| General Fund and other major funds audit opinion | Unmodified |