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Payson audit: independent auditors issue clean opinion, cite three significant deficiencies

Payson Town Council · February 25, 2026
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Summary

An independent audit of Payson's FY2025 financials returned an unmodified (clean) opinion and a clean single-audit report; auditors identified three significant deficiencies (document date discrepancy, capital asset allocations, and accounting-system transition adjustments) and recommended targeted follow-up rather than a blanket forensic review.

Auditor McKay Hall, partner with Hinton Burdick (now merged with Squire & Company), told the Payson Town Council the independent auditors' report for fiscal 2025 issued an unmodified, or "clean," opinion on the town's financial statements and a clean single-audit report for federal programs.

"There's an independent auditors report ... which is to say, in effect, can you ... rely on the information in those statements," Hall said, adding the report was unmodified. He highlighted the town's total net position of $170,000,000 as of June 30, 2025, and said net position increased by $12,500,000 over the year. Hall said total revenues were $56,800,000 and program costs were $44,300,000.

The auditor also…

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