Huachuca City accepts clean audit for fiscal 2024–25; Council urged to plan for utility capital needs

Jennifer Frank, the town’s independent auditor, told the Town Council that the financial statements for fiscal year 2024–25 received an "unmodified clean opinion" and that the auditors found "no material weaknesses or significant deficiencies" in internal control. Council voted to accept the audit report.

Frank summarized key numbers: the Town’s combined net position increased during the year, governmental funds showed a positive trend with general fund equity at roughly $785,000, and governmental capital assets grew—largely because of the Skyline project. She noted enterprise (utility) funds showed mixed results: the water fund reported revenues in excess of expenditures in 2025, while the landfill fund continued to carry substantial long-term liabilities, including the closure/post-closure liability.

Frank recommended the Council monitor proprietary fund cash flows and set aside funds for future capital requirements. Mayor Johann R. Wallace praised staff, saying "this is a good audit. There are a few things there, but it's a good audit. It's actually an excellent audit," and thanked department heads for their work.

The Council accepted the audit report by motion of Johann Wallace, seconded by Christy Hirshberg; the motion passed unanimously. The audit materials include comparative five-year trends, cash flow statements for enterprise funds, and notes on long-term debt (for example, landfill closure liabilities and notes payable for utilities).