Huachuca City accepts clean 2024–25 audit; Council urged to monitor landfill costs

The Huachuca City Council on April 9 accepted the town’s independent audit for fiscal year 2024–25 after a presentation from auditor Jennifer Frank.

"Happy to report you had an unmodified clean opinion again this year," Jennifer Frank told the Council, noting the audit found no material weaknesses or significant deficiencies. She also said the state legal compliance report received an unmodified opinion.

Frank reported total net position was about $12.3–$12.4 million at June 30, 2025, with an overall net position increase of $330,333 for the fiscal year. Governmental activities increased by $544,000 while business‑type activities (the utility funds) decreased by $211,000. Frank attributed much of the revenue increase to Fort Huachuca contract activity and said capital assets for governmental activities rose by a little over $3 million, largely tied to the Skyline project.

The audit also highlighted significant ongoing obligations tied to the landfill. Frank noted a landfill closure/post‑closure liability of about $3.8 million and that the landfill recorded roughly $1.9 million in expenses against $1.6 million in revenues for 2025, producing a net loss for that fund. She drew Council attention to restricted cash balances held for closure costs and to the need for long‑term planning for proprietary funds' capital needs.

Mayor Johann R. Wallace thanked staff and department heads for fiscal stewardship: "This is a good audit. There are a few things there, but it's a good audit. It's actually an excellent audit," he said, and moved to accept the audit. The motion passed unanimously.

What happens next: Council accepted the audit formally; staff and Council members were urged during discussion to continue planning for landfill obligations and for setting aside sufficient operating cash in enterprise funds to cover future capital expenses.