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Landfill fund shows operating loss, large restricted cash and closure liability, auditor says
Summary
Huachuca City's landfill fund recorded revenues of about $1.6 million and expenses just under $1.9 million in 2025. The audit notes a closure/post-closure liability near $3.8 million and restricted cash of roughly $2.8'$2.9 million set aside for closure costs.
During the audit presentation on April 9, Jennifer Frank walked council members through the town's landfill fund performance and liabilities, reporting that landfill revenues were roughly $1.6 million while expenses totaled just under $1.9 million in fiscal year 2025. Frank said the landfill's restricted cash balance "is 2.8 just under 2.9 million," noting that the restricted funds are set aside for closure and post-closure costs under the town's agreement with ADIC.
Frank also identified a closure/post-closure liability of about $3.8 million and rising repair and maintenance costs (a noted increase of approximately $123,000 in 2025). The landfill remains capital-intensive: the audit shows large annual rent transfers to the general fund and recurring adjustments to the closure liability, which create ongoing expense pressure. The council accepted the audit; the presentation signaled the need to monitor landfill operations and long-term funding for closure obligations.
