City auditors issue unmodified opinion on Leavenworth’s 2025 financial statements; cybersecurity remains an area for attention

Warren Herrick of Hood & Associates presented the city’s 2025 audit and said the firm issued an unmodified opinion on the annual comprehensive financial report, indicating the financial statements are presented fairly in all material respects. Herrick told the commission the audit followed generally accepted auditing standards and that the firm found no instances of illegal acts, material noncompliance with federal laws, or material weaknesses in internal control during the audit period.

Herrick highlighted cybersecurity as an ongoing area for management attention and noted there are a small number of forthcoming accounting pronouncements that the firm does not expect to materially affect the city’s financial statements. He encouraged staff to continue timely responses to auditor requests and praised the city’s accounting staff for their cooperation. “We issued an unmodified opinion,” Herrick said, adding that the favorable peer‑review history of Hood & Associates supports their work in municipalities.