City auditor issues clean opinion for 2025 but flags two material weaknesses

Jul 23, 2026

An external auditor told the Elko New Market City Council a clean, unmodified audit opinion was issued for the year ending Dec. 31, 2025, while noting two recurring material weaknesses tied to small finance staffing and material audit adjustments.

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An external auditor presented the city udit for the year ended Dec. 31, 2025, and said the firm "was able to issue a clean unmodified audit opinion," the best available outcome for a municipal audit. The auditor also reported two material weaknesses: insufficient segregation of accounting duties and material audit adjustments that reappeared this year.

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