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Huachuca City accepts clean audit; officials note stable finances and ongoing landfill costs
Summary
Council accepted the Town’s FY2024-25 audit, which received an unmodified (clean) opinion and showed a modest net position increase; auditors and the mayor flagged long-term landfill liabilities and utility fund trends for continued monitoring.
The Huachuca City Council on April 9 accepted the town’s fiscal year 2024–25 financial audit after a presentation from Jennifer Frank. Frank told the council the auditors issued “an unmodified clean opinion again this year” and reported no material weaknesses or significant deficiencies in internal control over financial reporting.
Frank summarized the town’s finances: total net position was about $12.3–$12.4 million at June 30, 2025, with governmental net position increasing by $330,333 and governmental fund balances up $544,000. Business-type activities (the town’s utility funds) decreased by $211,000; capital assets rose by a little over $3 million, driven largely by the Skyline project. Mayor Johann R. Wallace praised staff and council for stewardship, saying, “this is a good audit… it’s actually an excellent audit.”
The auditors highlighted revenue gains tied to service contracts with Fort Huachuca and recommended continued monitoring of proprietary funds’ operating cash flows and capital-replacement planning. The landfill fund drew particular attention: 2025 showed expenditures near $1.9 million and restricted cash set aside for closure/post-closure costs just under $2.9 million, while the landfill continues to carry a substantial post-closure liability. Frank advised that proprietary funds ideally should generate operating cash to fund future capital needs.
The council voted unanimously to accept the audit. The action was moved by Mayor Johann Wallace and seconded by Christy Hirshberg. The audit acceptance concludes the formal review for FY2024-25; staff and council indicated they will continue to monitor utility fund performance and landfill obligations going forward.
