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Wyoming auditors give city 'clean' 2025 opinion; council probes $562,000 transfer to capital reserves
Summary
Auditors issued an unmodified opinion on the city's 2025 financial statements and reported no compliance findings; council pressed staff to explain a $561,994 transfer from the general fund to capital reserves that reduced year-end fund balance.
The Wyoming City Council approved the city's 2025 audit after auditors issued an unmodified opinion and reported no legal compliance findings, but members pressed staff to explain a large transfer that moved $561,994 from the general fund to capital reserves.
Auditor Aaron Dah of Bergen KDV told the council the firm 'issued an unmodified opinion' for the year ending Dec. 31, 2025, which he described as the best opinion an auditor can issue. 'The financial statements do present fairly in all material respects the financial position of the city,' Dah said.
That assurance came with a detailed review of revenues and expenditures: general fund revenue rose roughly $47,000 in 2025 (about 2%), driven by higher…
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