Huachuca City accepts 2024-25 audit; auditors issue clean opinion

The Huachuca City Council on April 9 accepted the town's 2024-25 financial audit after auditors reported an unmodified (clean) opinion and no material weaknesses.

Jennifer Frank, the audit presenter, told the Council the independent auditor's report included a clean opinion and that the town's state legal compliance report likewise received an unmodified opinion. "Happy to report you had an unmodified clean opinion again this year," Frank said, and she noted no material weaknesses or significant deficiencies were identified in internal control or compliance testing.

Frank summarized key numbers: the town's total net position was about $12.3 million at June 30, 2025, with governmental activities increasing by roughly $330,333 while business-type (utility) activities decreased. She attributed much of the governmental capital-asset increase to the Skyline project and flagged the landfill closure/post-closure liability as a major ongoing long-term obligation; restricted cash was in place for landfill closure costs.

Mayor Johann Wallace praised staff for the result and thanked department heads. "It's actually an excellent audit," Wallace said, crediting Council direction combined with staff execution. The Council voted to accept the audit results by motion; the record shows the motion passed unanimously.

The audit presentation included fund-by-fund trends: the General Fund cash balance rose to $746,000 at June 30, 2025; the water and sewer enterprise funds showed modest net income but require continued planning for capital needs; and the landfill fund reported expenses exceeding revenues in 2025 and carried restricted cash for closure costs. Council did not take additional direction in the meeting beyond accepting the audit report.