Jun 4, 2026 · Precursor

FY2025 annual audit issued by a new audit firm with an unmodified opinion

CliftonLarsonAllen LLP's report on the fiscal 2025 statements is dated June 4, 2026 and states an unmodified opinion; it notes the fiscal 2024 statements were audited by other auditors. Beginning balances were restated for reporting-entity changes (the Amarillo Convention and Visitors Bureau no longer reported as a component unit; the COVID-19 relief fund reported as non-major).^[1]

CliftonLarsonAllen LLP

What the sources say

✓ Verified
CliftonLarsonAllen LLP's independent auditors' report on the fiscal 2025 statements, dated June 4, 2026, states an unmodified opinion and notes that the fiscal 2024 statements were audited by other auditors whose report was dated March 25, 2025.^[1]
✓ Verified
The auditor's report dates for the City's last four ACFRs were February 21, 2023 (FY2022), February 27, 2024 (FY2023), March 25, 2025 (FY2024) and June 4, 2026 (FY2025).^[2]^[3]^[4]^[1]
✓ Verified
Note 28 of the fiscal 2025 ACFR restates beginning balances because the Amarillo Convention and Visitors Bureau Inc. is no longer part of the City's reporting entity (component-unit net position reduced by $3,079,487) and the COVID-19 relief fund ($1,026,645) moved from a major to a non-major fund.^[1]
Cvb component unit removed
$3,079,487
Covid fund reclassified
$1,026,645
✓ Verified
The City check register records 10 payments totaling $239,997 to CMMS CPAs & Advisors PLLC between 2024-09-12 and 2025-11-06, and 10 payments totaling $280,008.78 to CliftonLarsonAllen LLP between 2025-09-11 and 2026-05-18. The register begins in July 2022 and does not tie payments to a specific audit or engagement.^[5]
Cmms total
$239,997
Cmms payments
10
Cla total
$280,009
Cla payments
10
See the payments in the check register →
✓ Verified
The same portal lists an earlier solicitation, 'RFQ-311-25 ML,' 'City Financial Audit Services,' that closed May 15, 2025. The listing does not name the firm selected; no fetched source ties this solicitation to the City's change of annual auditor.^[6]

Sources

1.City of Amarillo Annual Comprehensive Financial Report, fiscal year ended September 30, 2025 — City of Amarillo, Jun 4, 2026 · retrieved Oct 9, 2026primarySubject-authoredNote 13 (long-term obligations) describes each certificate-of-obligation series; Note 29 (subsequent events) records the Series 2026 and 2026A certificates, the Series 2026 PPFCOs and 2026 water-sewer revenue bonds. Issue dates differ in places between Note 13 and the statistical tables.
2.Annual Comprehensive Financial Report, fiscal year ended September 30, 2022 — City of Amarillo, Feb 21, 2023 · retrieved Oct 9, 2026primarySubject-authoredScanned document; independent auditor's report dated February 21, 2023 (signature line not legible in the scan). Note 1 describes the GASB 87 restatement. Re-hosted March 2026.
3.Annual Comprehensive Financial Report, fiscal year ended September 30, 2023 — City of Amarillo, Feb 27, 2024 · retrieved Oct 9, 2026primarySubject-authoredScanned document; independent auditor's report dated February 27, 2024 (signature line not legible in the scan). Note 1 'Change in Accounting Principles and Prior Period Adjustments'. Re-hosted March 2026.
4.Annual Comprehensive Financial Report, fiscal year ended September 30, 2024 — City of Amarillo, Mar 25, 2025 · retrieved Oct 9, 2026primarySubject-authoredIndependent auditor's report on CMMS CPAs & Advisors PLLC letterhead dated March 25, 2025. Note 1 describes prior period adjustments. Re-hosted on amarillo.gov in March 2026.
5.City of Amarillo check registers (pooled funds), consolidated — City of Amarillo (monthly check registers); consolidated by Khaotic Digital · download · coverage 2022-07 .. 2026-05 · retrieved Oct 9, 2026datasetPublished download replaces private individuals with their role (see Methodology).
6.City of Amarillo procurement portal: past public opportunities — City of Amarillo (Bonfire portal), Oct 10, 2026 · retrieved Oct 10, 2026primarySubject-authoredListing read from the portal's public past-opportunities data (PublicPortal/getPastPublicOpportunitiesSectionData) on retrieval; 'published' set to retrieval date. Entries: project 247795, 'RFQ 317-26 MRH', 'Forensic Audit and Related Professional Services', close 2026-09-10 20:00:00 (time zone not stated); project 181326, 'RFQ-311-25 ML', 'City Financial Audit Services', close 2025-05-15 21:00:00. The individual opportunity pages returned 403 to automated retrieval.