An independent auditor told the Show Low City Council that Hinton Burdick issued a nonmodified (clean) opinion on the city's FY2025 financial statements and that reviewers found no material weaknesses or significant deficiencies in internal control or compliance.

"We're pleased to present a nonmodified report or, in other words, a clean opinion," Chantry Jensen, senior auditor with Hinton Burdick, told the council during a presentation that included government-wide and fund-level highlights and references to the audit packet.

Jensen summarized several positive indicators: he described improving trends in the general fund balance, healthy cash reserves in the city's internal service and health insurance funds, and stable performance in the water and wastewater enterprise funds. He noted the city underwent a single-audit for major federal programs this year and that the single-audit opinion was also unmodified. Detailed numerical tables and footnotes are available in the audit packet (Jensen directed council to the packet pages for line-item figures and explanations).

During questions, council members asked for more detail on the sales tax increases and a breakdown by sector. Finance staff said sales-tax receipts reflect greater local activity across retail, restaurants and construction and that the bed tax also contributed to the overall revenue increase. Staff committed to providing a sector breakdown to the council in follow-up materials.

The audit presentation included discussions of capital additions, depreciation and debt trends; Jensen recommended that council members consult the packet for precise figures and page citations. He also offered to work with staff on process improvements where helpful.

The audit presentation was informational; no formal council action was taken on the audit itself during the meeting. Council members thanked finance staff and the auditors for their work.