The City of Donna’s 2015 Annual Financial Report presents the city’s year‑end financial statements and the independent auditor’s findings. The auditor issued an adverse opinion on the governmental activities because the city lacks a property control ledger and therefore could not record depreciation on its capital assets. The business‑type activities and Water & Sewer Fund received a qualified opinion for the same reason, while the General Fund, Capital Projects Fund, City International Bridge Fund, Debt Service Fund and other component units received unmodified opinions. The report also notes that Donna adopted new pension accounting standards (GASB 68 and GASB 71) in 2015.
| Audit opinion on governmental activities | Adverse |
| Audit opinion on business‑type activities and Water & Sewer Fund | Qualified |
| Audit opinion on General Fund and other major funds | Unmodified |
| Financial statements date | September 30, 2015 |
| New accounting standards adopted | GASB 68 and GASB 71 |
| Missing property control ledger for capital assets | Yes |