Moore City Council voted to accept the city's financial audit for the fiscal year ended June 30, 2025, after the city's auditor reported an "unmodified opinion" on the financial statements.

Auditor Bob Bill told the council the annual report is organized into six main sections, including the audit opinion, management's discussion and analysis, basic financial statements with footnotes, required supplemental information and other supplemental schedules. He said the audit showed substantial growth over the past decade and that the city's debt-service coverage and fund balances were healthy. Bill said, "Our audit opinion was an unmodified opinion," and noted the city's general fund carryover was about $24,000,000 with roughly $14,000,000 unassigned.

Bill also reported approximately $1,800,000 in federal expenditures awards, "most of that is Homeland Security grants," and explained a separate federal awards report is pending because auditors had not yet received a required federal program document. He said, "When we get that program, then we'll be able to finish up on civil audit reports. We will file it at that point in time." Council and staff asked no substantive questions about accounting entries; the council moved to accept the audit and approved it by roll call.

The auditor described additional financial measures in the report: the city's sales and use tax remained a primary revenue source, collection ratios fell to 91% for the year, and the revenue-bond debt-service ratio was about 5.75, which he called a healthy coverage ratio. The council thanked staff for timely completion of the audit and for the work of the finance team.

The council's formal action accepts the audit report for filing and directs staff to file related reports when the federal program documentation arrives.