Chandler council adopts FY2025 audited financial report after auditors issue clean opinion

The Chandler City Council on Jan. 22 unanimously passed Resolution No. 5970 to accept the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2025, after the city’s external auditor reported a clean audit opinion.

Accounting Senior Manager Julie Goucher introduced auditor Joshua Jumper of the city’s external audit firm, who told the council the audit produced an “unmodified opinion” — described in plain terms as a clean audit — and noted no internal control deficiencies were identified. Jumper said the single-audit package reported $33,000,000 in federal expenditures for the fiscal year and that the audit process began in May and was completed efficiently, with the opinion issued Nov. 26, 2025.

“Unmodified opinion means clean opinion,” Joshua Jumper said during his presentation. He also explained that the annual audit follows federal guidance, Governmental Accounting Standards, Government Auditing Standards and AICPA auditing standards.

Council discussion focused on logistics for submitting audit reports. Jumper and city accounting staff said the single-audit reporting package is transmitted to the federal government via the Federal Audit Clearinghouse and that the city’s audit materials are also sent to the Arizona Auditor General.

Council member Orlando moved to pass and adopt Resolution No. 5970 accepting the Annual Comprehensive Financial Report for the fiscal year ending June 30, 2025, citing the city’s demonstrated compliance with Arizona Revised Statutes as noted in the meeting packet. The motion was seconded (not recorded by name in the transcript) and carried unanimously.

Council members offered public thanks to the accounting team. One council member praised Chief Financial Officer Don and staff for demonstrating “fiscal responsibility” and stewardship of taxpayer dollars.

According to the audit presentation, the city’s audit packet included the annual comprehensive financial report (the audited financial statements), the single-audit reporting package for federal grants, agreed-upon procedures related to landfill/ADEQ requirements, highway user revenue fund compliance, and the city’s expenditure limitation report. Staff said the city transmits required reports to the appropriate state and federal authorities.

The resolution adopts the audited financial statements and puts the audit reports into the official record; staff will proceed with the required submissions to the Federal Audit Clearinghouse and the Arizona Auditor General as described in the audit presentation.