City auditor reports a "significant deficiency," council approves audit and retains firm

The Bryce Canyon City Council on an undisclosed date approved the city's fiscal-year 2025 audit after an in-person presentation by auditor Steve Ballmer of Squire.

Ballmer told the council that the audit included one item classified as a "significant deficiency," language he said is standard and does not mean a material weakness. "It's labeled as a significant deficiency. I don't like the verbiage they use. That makes it sound like the house is on fire and everything's good," Ballmer said, adding that a material weakness is the more serious classification.

Ballmer reviewed high-level fiscal trends for the period covering fiscal year 2025, noting the city's net position increased by about $1,000,000 and that the general fund cash position has been consistent over the past five years. He said certain portions of cash are restricted for debt service and for Class C roads, citing approximately $58,000 for debt service and about $167,000 restricted for roads.

After the presentation the council moved to approve the audit as presented and approved retaining Squire as the city's certified public accounting firm for the next year by voice votes. The chair made the motions, with council members moving and seconding; the approvals were recorded as voice votes with no recorded opposition.

Ballmer also said the auditors did not identify any state legal-compliance findings in that portion of their procedures.

The council asked staff to circulate Ballmer's presentation electronically; Ballmer offered to email the slide materials to council members.